AUDITORS OF PUBLIC ACCOUNTS (CGS § 2-89)

● Two auditors head the office; which employs over 100 people

● The auditors audit the books and accounts of each state office, department, commission, board, and court; all state-supported institutions; and each quasi-public agency

● They must report any unauthorized, illegal, irregular, or unsafe handling or expenditure of state funds or any breakdown in the safekeeping of any state resources to the governor, state comptroller, General Assembly, Legislative Program Review and Investigations Committee, and the attorney general

● The auditors investigate whistleblower complaints

● They may contract as necessary to carry out their duties

QUESTIONS

1. Given the state's current budget situation, how can the auditors help agencies evaluate their operations, identify priorities, realize efficiencies, and achieve savings while still accomplishing their missions?

2. How do you determine if government agencies with broad, long-term goals are meeting their objectives?

3. Is your office able to follow up on the recommendations it makes to agencies in performance audits? What percentage of agencies implement changes in response to audit reports? Do you have recommendations for increasing this percentage?

4. What role should the auditors have in agency reorganization? Specifically, how can the auditors help in decision making using agency performance measures and data?

5. The law specifies that there must be two auditors but does not specify any minimum qualifications. What efficiencies could the state realize by requiring a single auditor and setting minimum qualifications? What would be lost by doing so?

6. If budget reductions affect your office, how will you adjust priorities and what will they be?

7. Describe any specific projects for which your office has found it necessary to contract out for auditing services.

8. The auditors are authorized to receive and review whistleblower complaints and refer their findings and recommendations to the attorney general for investigation. Recent legislative proposals have sought to remove the attorney general from this process. What are your thoughts on your office's whistleblower complaint responsibilities?

SNE:ak