SB 247 — AN ACT IMPLEMENTING THE RECOMMENDATIONS OF THE AUDITORS OF PUBLIC ACCOUNTS.
Last action — SIGNED BY GOVERNOR
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced February 19, 2026. Enacted.
Signed by Governor Ned Lamont (Democratic) on June 04, 2026.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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8 sponsors
8 primary, 0 co-sponsors signed on.
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Bipartisan support
Sponsored across 2 parties (7 R · 1 D) — cross-party backing.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
In plain language
The bill implements recommendations from auditors regarding public accounts.
This legislation focuses on enacting the suggestions made by public accounts auditors. It aims to improve the management and oversight of public funds.
Bill Text
What changed in the latest version
418 added · 555 removedPlain-language change summary
Senate Bill No. 247 has been amended to update the rules surrounding payments to employees resigning or retiring from state agencies. Starting October 1, 2026, no state agency can make payments exceeding $50,000 to employees for reasons like avoiding litigation or under nondisparagement agreements, unless specific conditions are met, such as disciplinary leave or settlement agreements approved by the Attorney General. This change aims to increase transparency and accountability in how state agencies handle resignations and retirements, thereby preventing the misuse of taxpayer funds.
Senate GeneralBill Assembly File No.
287247 FebruaryPublic Session,Act 2026 Senate Bill No.
24726-109 Senate,AN AprilACT 1,IMPLEMENTING 2026THE TheRECOMMENDATIONS CommitteeOF onTHE GovernmentAUDITORS OversightOF reportedPUBLIC throughACCOUNTS. SEN.
GADKAR-WILCOX of the 22nd Dist., Chairperson of the Committee on the part of the Senate, that the bill ought to pass.
AN ACT IMPLEMENTING THE RECOMMENDATIONS OF THE AUDITORS OF PUBLIC ACCOUNTS.
On and after October 1, [2018] 2026, no state agency shall make a payment in excess of fifty thousand dollars to an employee resigning or retiring from employment with such state agency for the purposes of avoiding costs associated with potential litigation or pursuant to a nondisparagement agreement or pursuant to any other agreement that prohibits an employee from working while continuing to be paid the employee's regular salary and benefits, unless such payment (1) is made for administrative leave authorized by the Office of Labor Relations SB247pending /a Filedisciplinary investigation, (2) is made pursuant to [(1)] (A) a settlement agreement entered into by the Attorney General on behalf of the state agency, [or (2)] (B) an authorization by the Governor pursuant to section 3-7, (C) a collective bargaining agreement such employee is Senate Bill No.
287247 1subject SB247to, Fileor No.(D) an employment contract, or (3) is otherwise required by state or federal law.
287 pending a disciplinary investigation, (2) is made pursuant to [(1)] (A) a settlement agreement entered into by the Attorney General on behalf of the state agency, [or (2)] (B) an authorization by the Governor pursuant to section 3-7, (C) a collective bargaining agreement such employee is subject to, or (D) an employment contract, or (3) is otherwise required by state or federal law.
The executive authority of the constituent unit, or [his] such executive authority's designee, a student enrolled at an institution under the jurisdiction of the constituent unit, who [shall be] is elected by the students enrolled at the institutions under the jurisdiction of the SB247constituent /unit, Fileand a member of the faculty of any such institution, Public Act No.
28726-109 2 SB247of File14 Senate Bill No.
287247 constituent unit, and a member of the faculty of any such institution, who [shall be] is elected by the faculty of the institutions under the jurisdiction of the constituent unit.
(7)Public TheAct foundation [shall use] uses generally accepted accounting principles in its financial record-keeping and reporting and [shall] does SB247 / File No.
28726-109 3 SB247of File14 Senate Bill No.
287247 (7) The foundation [shall use] uses generally accepted accounting principles in its financial record-keeping and reporting and [shall] does not engage in any prohibited act, as described under section 21a-190h of the Solicitation of Charitable Funds Act;
The auditor shall submit (i) a report that includes an opinion regarding the financial statements and a management letter, and (ii) a report that includes an opinion on conformance of the operating procedures of the foundation with the provisionsofsections4-37eto4-37i,inclusive,Public andrecommendationsforAct anyNo. corrective actions needed to ensure such conformance.
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247 provisionsofsections4-37eto4-37i,inclusive, andrecommendationsfor any corrective actions needed to ensure such conformance.
The foundation shall provide a copy of each audit report SB247completed /pursuant Fileto No.this subdivision to the executive authority of the state agency and the Attorney General.
287 4 SB247 File No.
287 completed pursuant to this subdivision to the executive authority of the state agency and the Attorney General.
(G) a copy of the foundation's most recently filed Internal RevenuePublic ServiceAct formNo. 990, including all parts and schedules that are required to be made available for public inspection under the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time;
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247 Revenue Service form 990, including all parts and schedules that are required to be made available for public inspection under the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time;
(I) a report of the total number and average size of disbursements made to each public institution of higher education for (i) undergraduate and graduate scholarships, fellowships and awards, (ii) program and research support, (iii) SB247equipment, /and File(iv) No.facilities construction, improvements and related expenses;
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287 equipment, and (iv) facilities construction, improvements and related expenses;
(10) There [shall be] is a written agreement between the state agency and the foundation that (A) addresses any use by the foundation of the agency's facilities and resources including, but not limited to, office space, storage space, office furniture and equipment, utilities, photocopyingPublic services,Act computer systems and the maintenance by the state agency of the books and records of the foundation, provided any such books and records maintained by the state agency shall not be deemed to be public records and shall not be subject to disclosure pursuant to the provisions of section 1-210, (B) provides that the state agency shall have no liability for the obligations, acts or omissions of the foundation, (C) requires the foundation to reimburse the state agency for expenses the agency incurs as a result of foundation operations, if theagency wouldnot have otherwise incurredsuchexpenses, including whether any portion of the expenses, salaries or benefits of state employees providing services to the foundation are to be reimbursed by SB247 / File No.
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287247 photocopying services, computer systems and the maintenance by the state agency of the books and records of the foundation, provided any such books and records maintained by the state agency shall not be deemed to be public records and shall not be subject to disclosure pursuant to the provisions of section 1-210, (B) provides that the state agency shall have no liability for the obligations, acts or omissions of the foundation, (C) requires the foundation to reimburse the state agency for expenses the agency incurs as a result of foundation operations, if theagency wouldnot have otherwise incurredsuchexpenses, including whether any portion of the expenses, salaries or benefits of state employees providing services to the foundation are to be reimbursed by the foundation and, if so, in what amount, (D) in the case of foundations established for a constituent unit of the state system of higher education or for a public institution of higher education, requires the foundation to establish and adhere to an investment policy and a spending policy that are consistent with sections 45a-535 to 45a-535i, inclusive, (E) on and after July 1, 2017, if the state agency is The University of Connecticut, provides that (i) the total cash compensation to be paid in a fiscal year by the state agency to the foundation shall decrease from the amount paid in the preceding fiscal year or the amount paid in the fiscal year ending June 30, 2016, whichever is greater, by (I) one million dollars when the market value of the foundation's endowment fund as of January first of the preceding fiscal year is equal to or greater than five hundred million dollars but less than seven hundred million dollars, (II) one million five hundred thousand dollars when the market value of such fund as of January first ofthe preceding fiscal year is equal to or greater than seven hundred million dollars but less than nine hundred million dollars, or (III) three million dollars when the market value of such fund as of January first ofthe preceding fiscal year is equal to or greater than nine hundred million dollars but less than one billion two hundred fifty million dollars, (ii) no cash compensation shall be paid by the state agency to the foundation when the amount in such foundation's endowment fund as of January first of the preceding fiscal yearPublic isAct equal to or greater than one billion two hundred fifty million dollars, (iii) if the market value of the foundation's endowment fund as of January first of the preceding fiscal year decreases below any of the thresholds stated in subclause (I), (II) or (III) of clause (i) of this subparagraph, then the amount of the cash payment to the foundation shall be increased to equal the same amount that was paid to the foundation prior to exceeding the threshold in subclause (I), (II) or (III) of clause (i) of this subparagraph, until the July first following a January first on which the market value of the foundation's endowment fund again exceeds such threshold, and (iv) in any fiscal year, if the two-year average of total gifts and commitments reported by the foundation, pursuant to subparagraph (B) of subdivision (9) of this section, for the preceding two fiscal years is not less than five times the average total SB247 / File No.
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287247 year is equal to or greater than one billion two hundred fifty million dollars, (iii) if the market value of the foundation's endowment fund as of January first of the preceding fiscal year decreases below any of the thresholds stated in subclause (I), (II) or (III) of clause (i) of this subparagraph, then the amount of the cash payment to the foundation shall be increased to equal the same amount that was paid to the foundation prior to exceeding the threshold in subclause (I), (II) or (III) of clause (i) of this subparagraph, until the July first following a January first on which the market value of the foundation's endowment fund again exceeds such threshold, and (iv) in any fiscal year, if the two-year average of total gifts and commitments reported by the foundation, pursuant to subparagraph (B) of subdivision (9) of this section, for the preceding two fiscal years is not less than five times the average total cash compensation paid by the state agency during the same period, the provisions of clauses (i) to (iii), inclusive, of this subparagraph shall not be applicable to the cash compensation paid by the state agency to the foundation in such fiscal year, (F) on and after July 1, 2017, requires the foundationtouse reasonableeffortstoraisegiftsandcommitmentseach fiscal year for student support, including, but not limited to, scholarships, assistantships, fellowships, awards and prizes, that equal not less than fifteen per cent of the total amount of all gifts and commitments raised by the foundation in the same fiscal year, and (G) provides that if the foundation ceases to exist or ceases to be a foundation, as defined in section 4-37e, (i) the foundation shall be prohibited from using the name of the state agency, (ii) the records of the foundation, or copies of such records, shall be made available to and may be retained by the state agency, provided any such records or copies which are retained by the state agency shall not be deemed to be public records and shall not be subject to disclosure pursuant to the provisions of section 1-210, and (iii) there are procedures for the dispositionofthefinancialandotherassetsofthefoundation.Ifthestate agency is a constituent unit, the board of trustees of the constituent unit shall approve such agreement.
If the state agency is a public institution ofPublic higherAct education,No. the board of trustees of the constituent unit which has jurisdiction over the institution shall approve such agreement;
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247 of higher education, the board of trustees of the constituent unit which has jurisdiction over the institution shall approve such agreement;
(b) Said auditors [, with the Comptroller,] shall, at least annually and SB247as /frequently Fileas No.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.
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287 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.
In conducting each such audit, the board shall have access to all contracting and procurement records [,] and may interview any and all personnel responsible for contracting, contract negotiationsor procurement.[andmay enterinto anagreement withthe Auditors of Public AccountsAct toNo. effectuate such audit.] Sec.
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247 interview any and all personnel responsible for contracting, contract negotiationsor procurement.[andmay enterinto anagreement withthe Auditors of Public Accounts to effectuate such audit.] Sec.
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As used in this section, "state agency" has the same meaning as SB247provided /in Filesection No.4-37e and "contract" does not include any personal service agreement subject to the provisions of section 4-216, as amended by this act.
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287 provided in section 4-37e and "contract" does not include any personal service agreement subject to the provisions of section 4-216, as amended by this act.
(4) whether the state agency has contracted out for such services during the preceding two years and, if so,Public theAct nameNo. of the contractor, term of the agreement with such contractor and the amount paid to the contractor;
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247 so, the name of the contractor, term of the agreement with such contractor and the amount paid to the contractor;
(b) Each personal service agreement having a cost of more than fifty thousand dollars shall be based on competitive negotiation or competitive quotations, unless the state agency purchasing the personal services determines that a sole source purchase is required and applies SB247to /the Filesecretary No.for a waiver from such requirement and the secretary grants the waiver.
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287 to the secretary for a waiver from such requirement and the secretary grants the waiver.
Not later than January 15, 2024, and annually thereafter, the secretary shall submitPublic aAct report,No. in accordance with the provisions of section 11-4a, to the joint standing committees of the General Assembly having cognizanceofmattersrelatingtoappropriationsandthebudgetsofstate agencies and government administration and the State Contracting Standards Board listing any such waiver requests received during the prior year and the justification for the grant or denial of such request.
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247 submit a report, in accordance with the provisions of section 11-4a, to the joint standing committees of the General Assembly having cognizanceofmattersrelatingtoappropriationsandthebudgetsofstate agencies and government administration and the State Contracting Standards Board listing any such waiver requests received during the prior year and the justification for the grant or denial of such request.
(3) a list of all outside individuals and firms receiving in excess of five thousand dollars in the form of loans, grants or payments for services, except for individuals receiving loans for owner-occupied SB247housing /and Fileeducation; No.
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287 housing and education;
(b) For the quarter commencing July 1, 2010, and for each quarter thereafter, the board of directors of each quasi-public agency shall submitPublic aAct reportNo. to the Office of Fiscal Analysis.
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247 submit a report to the Office of Fiscal Analysis.
Said commissioner and said secretary shall SB247regularly /review Filesaid No.fund using generally accepted accounting principles and the Auditors of Public Accounts shall conduct an annual comprehensive financial review of said fund as part of the audit of the annual comprehensive financial report issued by the Comptroller.
287Public 12Act SB247 File No.
28726-109 regularly13 review said fund using generally accepted accounting principles and the Auditors of Public14 AccountsSenate shallBill conductNo. an annual comprehensive financial review of said fund as part of the audit of the annual comprehensive financial report issued by the Comptroller.
This247 actGovernor's shallAction: take effect as follows and shall amend the following sections:
SectionApproved 1June October4, 1, 2026 4-40bPublic Sec.Act No.
226-109 October14 1,of 2026,14 and 4-37f applicable to any agreement entered into or renewed on or after said date Sec.
3 October 1, 2026 2-90(b) Sec.
4 October 1, 2026 4e-6(a) Sec.
5 October 1, 2026 2-90d Sec.
6 October 1, 2026 4-216 Sec.
7 October 1, 2026 1-123 Sec.
8 October 1, 2026 4d-9 GOS Joint Favorable SB247 / File No.
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287 The following Fiscal Impact Statement and Bill Analysis are prepared for the benefit of the members of the General Assembly, solely for purposes of information, summarization and explanation and do not represent the intent of the General Assembly or either chamber thereof for any purpose.
In general, fiscal impacts are based upon a variety of informational sources, including the analyst’s professional knowledge.
Whenever applicable, agency data is consulted as part of the analysis, however final products do not necessarily reflect an assessment from any specific department.
OFA Fiscal Note State Impact:
Agency Affected Fund-Effect FY 27 $ FY 28 $ Constituent Units of Higher OF - Potential Minimal Minimal Education Revenue Gain Note:
OF=Other Funds Municipal Impact:
None Explanation The bill results in a potential, minimal revenue gain to theconstituent unitsofhighereducationannuallybeginning inFY27.Itrequirescertain agreements between state agencies and their foundations to include whether the foundations must reimburse the agency for a portionofany salaries or benefits of state employees providing services to the foundations, and if so, in what amount.
This provision primarily impacts the University of Connecticut (UConn) and the UConn Foundation, and the Connecticut State Colleges and Universities (CSCU) and the foundations of the institutions of the CSCU system.
To the extent that the provisions increase the amount of reimbursements that UConn or CSCU receive from their respective foundations, there is a revenue gain that is expected to be minimal.
The bill makes a variety of other changes concerning government administration that have no fiscal impact.
The Out Years 1Each Connecticut State University and CT State campus has its own foundation.
SB247 / File No.
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287 The annualized ongoing fiscal impact identified above would continue into the future subject to the provisions of certain agreements between state agencies and their foundations.
SB247 / File No.
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287 OLR Bill Analysis SB 247 AN ACT IMPLEMENTING THE RECOMMENDATIONS OF THE AUDITORS OF PUBLIC ACCOUNTS.
SUMMARY This bill makes various changes in the government administration statutes.
It generally:
1.
prohibits state agencies from entering certain settlement agreements that prohibit an employee from working while requiring that the employee continue to be paid, with exceptions (§ 1);
2.
specifies a process for determining when a foundation that supports a state agency must reimburse the agency for the services of state employees (§ 2);
3.
removesarequirement forthecomptrollertobepartofanannual audit that APA must conduct on the treasurer’s books and accounts (§ 3);
4.
makes several changes related to the Auditors of Public Accounts’ (APA) involvement in audits conducted by other state agencies (§§ 4-6);
5.
requires a quasi-public agency to submit its annual report with certain agency administrative and financial information to the governor and APA within six months after its fiscal year ends (current law does not set a deadline) (§ 7);
and 6.
clarifies that when APA conducts the annual comprehensive financialreviewoftheTechnicalServicesRevolvingFund (afund used to purchase, install, and use information and SB247 / File No.
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287 telecommunication systems for state agencies), it must be done as a part of the audit of the annual comprehensive financial report issued by the comptroller (§ 8).
The bill also makes technical changes.
EFFECTIVE DATE:
October 1, 2026, and the provision on foundation agreements with state agencies applies to agreements entered into or renewed on or after that date.
§ 1 — SETTLEMENT AGREEMENTS Current law generally prohibits state agencies (including the higher education constituent units and institutions) from paying a resigning or retiring employee more than $50,000 to avoid potential litigation or under a non-disparagement agreement, unless the payment is (1) for a settlement agreement entered into by the attorney general for the agency or (2) authorized by the governor.
The bill extends this prohibition to also cover any other types of these agreements that prohibit an employee from working while requiring that they continue to be paid their regular salary and benefits.
But it also allows these agreements if the payment is (1) for administrative leave authorized by the Office of Labor Relations pending a disciplinary investigation, (2) under a collective bargaining agreement or employment contract that covers the employee, or (3) otherwise required by state or federal law.
§ 2 — FOUNDATION REIMBURSEMENTS FOR STATE EMPLOYEES Current law generally requires foundations that support state agencies (such as the UConn Foundation) to ensure that they pay the salaries, benefits, and expenses of their officers and employees.
The bill specifies that this does not apply to those officers or employees who are state employees paid by the state under an agreement with the foundation.
Existing law relatedly requires a state agency and its foundation to have a written agreement that requires the foundation to reimburse the SB247 / File No.
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287 agency for the expenses the agency incurs for the foundation’s operations that it otherwise would not have incurred.
The bill requires this agreement to include whether the foundation must reimburse the agency for any portion of the expenses, salaries, or benefits of state employees providing services to the foundation, and if so, in what amount.
§§ 4-6 — APA INVOLVEMENT IN OTHER AGENCIES’ AUDITS The law requires the State Contracting Standards Board to triennially auditstatecontractingagencies.Thebillremovesaprovisionthatallows the board to enter into an agreement with APA to do these audits.
Current law also generally requires a state agency proposing to contract for auditing services to wait until APA advises the agency on whether it could perform the services.
The bill removes this limitation and instead requires the agency to ensure that the contract requires the auditor to give APA any information related to the audit’s findings, including a copy of the audit, upon request.
COMMITTEE ACTION Government Oversight Committee Joint Favorable Yea 12 Nay 0 (03/17/2026) SB247 / File No.
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View plain text versions (4)
- Chaptered Public Act No. 26-109 Current pdf
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- Raised Bill View text pdf
Action History
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SIGNED BY GOVERNOR
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TRANSMITTED BY SECRETARY OF THE STATE TO GOVERNOR
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TRANSMITTED TO SECRETARY OF THE STATE
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PUBLIC ACT 26-109
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IN CONCURRENCE
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HOUSE PASSED
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HOUSE CALENDAR NUMBER 379
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FAV. RPT., TABLED FOR HOUSE CALENDAR
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SENATE PASSED
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FILE NO. 287
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SENATE CALENDAR NUMBER 198
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FAV. RPT., TAB. FOR CAL., SEN.
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RPTD. OUT OF LCO
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REFERRED TO Office of Legislative Research AND Office of Fiscal Analysis 03/31/26
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FILED WITH LCO
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Joint Favorable
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PUBLIC HEARING 0303
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REF. TO JOINT COMM. ON Government Oversight
Sponsors
- John A. Kissel · Primary
- Stephen G. Harding · Primary
- Paul Cicarella · Primary
- Heather S. Somers · Primary
- Eric C. Berthel · Primary
- Kenneth Gucker · Primary
- Gale L. Mastrofrancesco · Primary
- Rob Sampson · Primary
Sponsorship breakdown
Export CSV (upgrade) →8 sponsors · 0 co-sponsors · 179 not signed on
Sponsors (8)
- John A. Kissel Republican
- Stephen G. Harding Republican
- Paul Cicarella Republican
- Heather S. Somers Republican
- Eric C. Berthel Republican
- Kenneth Gucker Democratic
- Gale L. Mastrofrancesco Republican
- Rob Sampson Republican
Co-sponsors (0)
None.
Not signed on (179)
179 members have not signed on to this bill.
Show all 179 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- Who sponsors SB 247?
- SB 247 is sponsored by John A. Kissel (Republican), Stephen G. Harding (Republican), Paul Cicarella (Republican), Heather S. Somers (Republican), Eric C. Berthel (Republican), Kenneth Gucker (Democratic), Gale L. Mastrofrancesco (Republican), and Rob Sampson (Republican).
- What is the current status of SB 247?
- This bill has been enacted into law. Introduced February 19, 2026. Enacted.
- Where can I track SB 247?
- Track SB 247 free on One Click Politics — get push/email alerts when it moves.
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