Sec. 3-112. Powers and duties.
Sec. 3-115b. Generally accepted accounting principles.
Sec. 3-123k. Funding for fringe benefit cost re community college employees.
Sec. 3-123l. Stipend for paraeducators to purchase qualified health plan.
Sec. 3-112. Powers and duties. (a) The Comptroller shall: (1) Establish and maintain the accounts of the state government and perform such other duties as are prescribed by the Constitution of the state; (2) register all warrants or orders for the disbursement of the public money; (3) adjust and settle all demands against the state not first adjusted and settled by the General Assembly and give orders on the Treasurer for the balance found and allowed; (4) prescribe the mode of keeping and rendering all public accounts of departments or agencies of the state and of institutions supported by the state or receiving state aid by appropriation from the General Assembly; (5) prepare and issue effective accounting and payroll manuals for use by the various agencies of the state; (6) from time to time, examine and state the amount of all debts and credits of the state; present all claims in favor of the state against any bankrupt, insolvent debtor or deceased person; and institute and maintain suits, in the name of the state, against all persons who have received money or property belonging to the state and have not accounted for it; (7) administer the Connecticut Retirement Security Program, established pursuant to section 31-418; and (8) provide a subsidy to paraeducators who open a health savings account pursuant to the provisions of section 203 of public act 23-204*.
(b) All moneys recovered, procured or received for the state by the authority of the Comptroller shall be paid to the Treasurer, who shall file a duplicate receipt therefor with the Comptroller. The Comptroller may require reports from any department, agency or institution as aforesaid upon any matter of property or finance at any time and under such regulations as the Comptroller prescribes and shall require special reports upon request of the Governor, and the information contained in such special reports shall be transmitted by him to the Governor. All records, books and papers in any public office shall at all reasonable times be open to inspection by the Comptroller. The Comptroller may draw his order on the Treasurer for a petty cash fund for any budgeted agency. Expenditures from such petty cash funds shall be subject to such procedures as the Comptroller establishes. In accordance with established procedures, the Comptroller may enter into such contractual agreements as may be necessary for the discharge of his duties. As used in this section, “adjust” means to determine the amount equitably due in respect to each item of each claim or demand.
(1949 Rev., S. 187; 1971, P.A. 495; P.A. 78-302, S. 1, 11; P.A. 82-77; 82-472, S. 151, 183; P.A. 85-426, S. 1, 2; P.A. 14-122, S. 64; P.A. 22-118, S. 115; P.A. 23-204, S. 421.)
*Note: Section 203 of public act 23-204 is special in nature and therefore has not been codified but remains in full force and effect according to its terms.
History: 1971 act required comptroller to prepare and issue accounting and payroll manuals; P.A. 78-302 gave comptroller power to require reports at his discretion and special reports upon governor's request and to establish petty cash funds; P.A. 82-77 authorized comptroller to enter into contractual agreements; P.A. 82-472 made technical change substituting “comptroller” for “controller”; P.A. 85-426 deleted former Subdiv. (4) requiring comptroller to furnish blank forms necessary to be used in presenting claims or demands for liquidation and renumbered remaining Subdivs.; P.A. 14-122 made technical changes; P.A. 22-118 designated existing provisions as Subsecs. (a) and (b) and amended Subsec. (a) to add Subdiv. (7) requiring comptroller to administer the Connecticut Retirement Security Program, effective July 1, 2022; P.A. 23-204 amended Subsec. (a) by adding Subdiv. (8) re providing subsidies to paraeducators who open a health savings account, effective July 1, 2023.
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Sec. 3-115b. Generally accepted accounting principles. (a) Commencing with the fiscal year ending June 30, 2014, the Comptroller, in the Comptroller's sole discretion, may initiate a process intended to result in the implementation of the use of generally accepted accounting principles, as prescribed by the Governmental Accounting Standards Board, with respect to the preparation and maintenance of the annual financial statements of the state pursuant to section 3-115.
(b) Commencing with the fiscal year ending June 30, 2014, the Secretary of the Office of Policy and Management shall initiate a process intended to result in the implementation of generally accepted accounting principles, as prescribed by the Governmental Accounting Standards Board, with respect to the preparation of the biennial budget of the state.
(c) The Comptroller shall establish an opening combined balance sheet for each appropriated fund as of July 1, 2013, on the basis of generally accepted accounting principles. The accumulated deficit in the General Fund on June 30, 2013, as determined on the basis of generally accepted accounting principles and identified in the annual comprehensive financial report of the state as the unassigned negative balance of the General Fund on said date, reduced by any funds deposited in the General Fund from other resources for the purpose of reducing the negative unassigned balance of the fund, shall be amortized in each fiscal year of each biennial budget, commencing with the fiscal year ending June 30, 2016, and for the succeeding twelve fiscal years. The Comptroller shall, to the extent necessary to report the fiscal position of the state in accordance with generally accepted accounting principles, reconcile the unassigned balance in the General Fund at the end of each fiscal year to the unassigned balance in the General Fund on June 30, 2013, the portion already amortized and any unassigned balance created after June 30, 2013. The Secretary of the Office of Policy and Management shall annually publish a recommended amortization schedule to fully reduce such negative unassigned balance by June 30, 2028.
(d) The unreserved negative balance in the General Fund reported in the annual comprehensive financial report issued by the Comptroller for the fiscal year ending June 30, 2014, reduced by (1) the negative unassigned balance in the General Fund for the fiscal year ending June 30, 2013, and (2) any funds from other resources deposited in the General Fund for the purpose of reducing the negative unassigned balance of the fund shall be amortized in each fiscal year of each biennial budget, commencing with the fiscal year ending June 30, 2018, and for the succeeding ten fiscal years. The Secretary of the Office of Policy and Management shall annually publish a recommended amortization schedule to fully reduce such negative unassigned balance by June 30, 2028.
(P.A. 93-402, S. 1–3; P.A. 95-178, S. 1, 2; P.A. 97-305, S. 1, 2; June Sp. Sess. P.A. 99-1, S. 5, 51; June 30 Sp. Sess. P.A. 03-1, S. 58; P.A. 05-251, S. 92; June Sp. Sess. P.A. 07-1, S. 95; P.A. 08-111, S. 1; P.A. 11-48, S. 45; P.A. 13-184, S. 92; 13-247, S. 235; Dec. Sp. Sess. P.A. 15-1, S. 10; May Sp. Sess. P.A. 16-3, S. 184; P.A. 17-51, S. 6; P.A. 23-197, S. 3.)
History: P.A. 95-178 amended Subsec. (a) to postpone use of generally accepted accounting principles with respect to preparation of annual financial statements and budget from fiscal year commencing July 1, 1995, to fiscal year commencing July 1, 1997, and amended Subsec. (c) to postpone establishment of balance sheet on the basis of generally accepted accounting principles from July 1, 1995, to July 1, 1997, and to postpone commencement date for amortization of deferred charges from fiscal year ending June 30, 1997, to fiscal year ending June 30, 1999, effective July 1, 1995; P.A. 97-305 amended Subsec. (a) to postpone use of generally accepted accounting principles with respect to preparation of annual financial statements and budget from fiscal year commencing July 1, 1997, to fiscal year commencing July 1, 1999, and amended Subsec. (c) to postpone establishment of balance sheet on the basis of generally accepted accounting principles from July 1, 1997, to July 1, 1999, and to postpone commencement date for amortization of deferred charges from fiscal year ending June 30, 1999, to fiscal year ending June 30, 2001, effective July 1, 1997; June Sp. Sess. P.A. 99-1 amended Subsec. (a) to postpone use of generally accepted accounting principles with respect to preparation of annual financial statements and budget from fiscal year commencing July 1, 1999, to fiscal year commencing July 1, 2003, and amended Subsec. (c) to postpone establishment of balance sheet on the basis of generally accepted accounting principles from July 1, 1999, to July 1, 2003, and to postpone commencement date for amortization of deferred charges from fiscal year ending June 30, 2001, to fiscal year ending June 30, 2005, effective July 1, 1999; June 30 Sp. Sess. P.A. 03-1 amended Subsec. (a) by substituting “July 1, 2005” for “July 1, 2003”, amended Subsec. (b) by substituting “February 1, 2005” for “February 1, 1994”, and amended Subsec. (c) by substituting “July 1, 2005” for “July 1, 2003”, “June 30, 2005” for “June 30, 2003”, and “June 30, 2007” for “June 30, 2005”, effective August 16, 2003; P.A. 05-251 postponed date of implementation from July 1, 2005, to July 1, 2007, and adjusted corresponding dates accordingly, effective June 30, 2005; June Sp. Sess. P.A. 07-1 postponed date of implementation from July 1, 2007, to July 1, 2009, and adjusted corresponding dates accordingly, effective July 1, 2007; P.A. 08-111 divided existing Subsec. (a) into new Subsecs. (a) and (b), amended new Subsec. (a) to permit Comptroller to initiate process intended to result in implementation of use of generally accepted accounting principles and make incremental changes in preparation of annual state financial statements consistent with such principles, amended new Subsec. (b) to permit Secretary of the Office of Policy and Management to initiate process intended to result in implementation of use of generally accepted accounting principles, redesignated existing Subsec. (b) as new Subsec. (c) and amended same to permit Comptroller and secretary to prepare annual conversion plans, to be submitted by date prescribed for transmission of budget document, deleted former Subsec. (c) re preparation of combined balance sheet for appropriated funds on the basis of generally accepted accounting principles and made technical changes throughout, effective July 1, 2008; P.A. 11-48 amended Subsec. (a) by changing date Comptroller may initiate process from fiscal year commencing July 1, 2008, to fiscal year ending June 30, 2014, and by deleting reference to incremental changes consistent with generally accepted accounting principles, amended Subsec. (b) to require Secretary of Office of Policy and Management to initiate process intended to result in implementation of generally accepted accounting principles beginning in fiscal year ending June 30, 2014, and by changing “annual” to “biennial” re budget of the state, and amended Subsec. (c) by replacing former provisions re conversion plans with provisions re combined balance sheet, effective July 1, 2011; P.A. 13-184 amended Subsec. (c) to delay beginning date of incremental payments from fiscal year ending June 30, 2014, to fiscal year ending June 30, 2016, and change term of payments from 14 years to 12 years, effective July 1, 2013; P.A. 13-247 amended Subsec. (c) to make a technical change, to replace provision re adjustments set up as a deferred charge with provision re determination of accumulated deficit in General Fund, to extend commencement date of incremental payments from June 30, 2014, to June 30, 2016, and change term of payments from 14 years to 12 years, and to add provision re Comptroller reconciliation of unassigned balance and report of fiscal position of state, effective June 19, 2013; Dec. Sp. Sess. P.A. 15-1 added Subsec. (d) re unreserved negative balance in General Fund, effective December 29, 2015; May Sp. Sess. P.A. 16-3 amended Subsec. (d) by substituting “2018” for “2017” re amortization commencement and “eleven” for “ten” re succeeding fiscal years, effective June 2, 2016; P.A. 17-51 amended Subsecs. (c) and (d) to delete provisions re negative unassigned balance to be amortized in equal increments and to add provisions requiring Secretary of Office of Policy and Management to publish recommended amortization schedule re negative unassigned balance, effective June 13, 2017; P.A. 23-197 amended Subsecs. (c) and (d) to change references from “comprehensive annual financial report” to “annual comprehensive financial report”.
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Sec. 3-123i. Funding for fringe benefit cost differential re The University of Connecticut Health Center employees. Section 3-123i is repealed, effective July 1, 2023.
(June 12 Sp. Sess. P.A. 12-1, S. 115; P.A. 18-91, S. 67; P.A. 23-204, S. 445.)
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Sec. 3-123k. Funding for fringe benefit cost re community college employees. Section 3-123k is repealed, effective July 1, 2023.
(P.A. 18-81, S. 16; P.A. 23-204, S. 445.)
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Sec. 3-123l. Stipend for paraeducators to purchase qualified health plan. (a) As used in this section:
(1) “Actuarial value” means the level of coverage provided by a health benefit plan as a percentage of the full actuarial value of the benefits provided under such plan;
(2) “Eligible paraeducator” means a paraeducator who (A) is employed by a local or regional board of education, (B) is ineligible for (i) the Covered Connecticut program, established under section 19a-754c, or (ii) Medicaid, and (C) does not have access to coverage under a health benefit plan that is available (i) through the employer of such paraeducator's spouse and has an actuarial value of at least seventy-five per cent, or (ii) available through an employer of such paraeducator and has an actuarial value that is equivalent to the actuarial value of a qualified health plan that is offered through the Connecticut Health Insurance Exchange at a silver level of coverage through any employer;
(3) “Health benefit plan” has the same meaning as provided in section 38a-1080;
(4) “Qualified health plan” has the same meaning as provided in section 38a-1080; and
(5) “Silver level of coverage” has the same meaning as provided in 42 USC 18022(d), as amended from time to time.
(b) For the fiscal year ending June 30, 2025, and each fiscal year thereafter, the Comptroller shall establish a program to provide a stipend to an eligible paraeducator to purchase a qualified health plan with a silver level of coverage through the Connecticut Health Insurance Exchange. Such stipend shall be (1) available to any eligible paraeducator who is employed by a local or regional board of education that only provides to such paraeducator coverage under a health benefit plan with an actuarial value of less than sixty per cent, except the Comptroller may increase such actuarial value limit if the Comptroller determines that such actuarial value limit results in less than half of eligible paraeducators in the state qualifying for a stipend under this section, and (2) in an amount not to exceed the cost of the qualified health plan the eligible paraeducator purchases through the exchange after the application of any federal or state tax credits applicable to such qualified health plan. The Comptroller shall prescribe forms and procedures through which eligible paraeducators may apply to such program.
(P.A. 23-204, S. 204.)
History: P.A. 23-204 effective July 1, 2023.
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Sec. 3-123m. Drug Discount Card Program. Study re feasibility of centralizing state-wide contracts to consolidate purchasing of prescription and physician-administered drugs by state agencies. (a) The Comptroller shall establish the Drug Discount Card Program to be made available to all residents of this state. To further the purpose of such program, the Comptroller may cooperate with other states and territories of the United States, or regional consortia to pool prescription drug purchasing power to (1) lower prescription drug costs, (2) negotiate discounts with prescription drug manufacturers, (3) centralize the purchasing of prescription drugs, and (4) establish volume discount contracting. As used in this subsection, “volume discount contracting” means a negotiated purchase of a prescription drug in a large quantity for a decreased cost.
(b) The Comptroller shall study the feasibility of centralizing state-wide contracts to consolidate the purchasing of prescription and physician-administered drugs by state agencies, state hospitals, state-operated local mental health authorities and other public entities, as necessary. The study shall include an evaluation of (1) the potential cost savings, administrative feasibility and other benefits and risks of centralizing and consolidating contracts, and (2) any additional staff and resources required by the Comptroller to centrally procure and administer such contracts. Not later than November 1, 2023, each state agency, state hospital, state-operated local mental health authority and other public entity, as necessary, that procures prescription or physician-administered drugs shall provide information regarding the types, amount and cost of such drugs to the Comptroller, in a form and manner prescribed by the Comptroller. Not later than February 1, 2024, the Comptroller shall submit a report regarding the findings of such study to the Governor and, in accordance with the provisions of section 11-4a, to the General Assembly.
(P.A. 23-171, S. 1.)
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