AN ACT CONCERNING THE TIMING AND SCOPE OF AUDITS BY THE AUDITORS OF PUBLIC ACCOUNTS.
What changed between versions
Changed the deadline for submitting proposed audit schedules from December 1, 2025 to July 1, 2026, giving auditors more time to plan their annual work.
Added new provisions requiring auditors to examine performance data to determine if government programs are achieving their legislative purposes.
Created a new 'limited performance audit' category that allows committees to request specific audits without requiring a full formal opinion on financial statements.
Restructured the audit reporting requirements into more clearly numbered subsections for better organization and readability.
Changed the bill designation from 'Raised Bill' to 'Substitute Bill' and updated the LCO number format, reflecting the bill's progression through the legislative process.