

DAS internal audit mission
The Commissioner of DAS authorizes the IAD to access any/all records, personnel, files, financial information, and physical properties relevant to the performance of the department’s engagements and relevant to the department’s scope of audit.
The Core Principles for the Professional Practice of Internal Auditing and the Code of Ethics are the guiding principles of the DAS internal audit function.
Please Note: Audit thresholds for the School Construction Audit Unit team have been update, effective July 12, 2024, for any new engagement for which a local education agency has not yet received an Engagement Letter from the DAS audit team.
These adjustments will aid us in putting maximum effort where the team can make the most difference for the agency, the program, and the taxpayers of Connecticut.
The new thresholds are:
Less than or equal to $2.5 Million = Desk Review
Between $2.5 Million - $8 Million = Limited Scope Audit
Great than $8 Million = On-Site Audit
Roles and functions

Though the audit function is functionally independent within the agency, the IAD interacts with and complements other business or operations units to promote effectiveness and efficiencies within the agency's operations and activities. In particular, the IAD:
- Coordinates internal and external reviews, evaluations, investigations, or audit activities as requested by leadership within the agency (i.e., Federal Audits, Biennial Audits by Auditors of Public Accounts, Performance/Program Reviews by the Office of the State Comptroller, etc.).
- Serves as liaison with other state or federal agencies to coordinate information for audit, investigation or review purposes.
- Complies with audit standards, codes of conduct, and ethics that are promulgated from time to time by the relevant professional and regulatory bodies (i.e., Institute of Internal Auditors, American Institute of Certified Public Accountants, U.S. Government Accounting Standards Board (GASB), Generally Accepted Governmental Auditing Standards (GAGAS), etc.)
Complaints and Investigations
The Department of Administrative Services strives to provide effective and efficient services while complying with ethical codes and considerations. If you suspect that an employee or official of DAS is not complying with these standards, you may file a complaint with the Division of Internal Audit or with the agency’s ethics liaison or the Office of State Ethics.
The DAS Internal Audit Division provides an investigatory function for those inside or outside of the Agency that may wish to submit a complaint or concern pertaining to fraud, waste, abuse, misuse of public funds/property, ethical lapses or related concerns. These issues can be reported directly to the Internal Audit Director for review and investigation. If a complaint is found to have merit it will then be forwarded to the Commissioner’s Office, the Auditors of Public Accounts, the Office of State Ethics and/or the Office of the Attorney General, as appropriate.
State employees may also contact the Auditors of Public Accounts if they seek protection under the State’s Whistleblower laws. Any other concerned individuals should always feel free to contact DAS Internal Audit.
Instructions
Please follow the link to the DAS internal audit report form.
Reports may also be made by phone to 860-713-5509 or by email to DASComplaints@ct.gov.
Organizational structure
The Internal Audit Division at the DAS is organized in two separate and unique units, both reporting to the Internal Audit Director: The School Construction Audit Unit (SCU), and the Internal Audit Unit (IAU).
The School Construction Audit Unit has the responsibility to review and/or audit each of the school construction grants when they are transferred from the Office of Grants Administration (OGA) within the DAS to the SCU. This work is completed per Chapter 173 of the Connecticut General Statutes (CGS), which provides the authority under which school construction grants are covered. These grants are reviewed and/or audited seeking to ensure that all grant funds were expended in accordance with all applicable statutes, regulations, or any other specific grant requirements.
The scope of work for the Internal Audit Unit is to determine whether the DAS's network of enterprise risk management, control (including reporting and disclosure controls), and governance processes, as designed and represented by leadership, are adequate and functioning in a manner to ensure:
- Risks are appropriately identified and managed.
- Interaction with the various government agencies and governance bodies occurs as necessary.
- Significant financial, managerial, and operating information is current, accurate, complete, reliable, and timely.
- Employees’ actions are in compliance with policies, standards, procedures, union agreements, laws, and regulations.
- Resources are acquired economically, used efficiently, and are adequately protected.
- Programs, plans, and objectives are achieved.
- Quality and continuous improvement are fostered in the agency’s control processes.
- Significant legislative or regulatory issues impacting the agency are recognized and are addressed appropriately
Internal Audit Division
Address:
450 Columbus Blvd
Hartford, CT 06103
Email: Brian.Green@ct.gov
Telephone:
860-713-5509 (desk)
860-966-7311 (cell)