Title 7 — Title 7: Municipalities
46 chapters · 1,137 sections in this title.
Conn. Gen. Stat. § 7-391 Definitions.
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Sec. 7-391. Definitions. When used in this chapter, unless the context otherwise requires, the following terms shall have the meanings herein specified: “Secretary” means the Secretary of the Office of Policy and Management; “municipality” includes each town, consolidated town an…
Conn. Gen. Stat. § 7-392 Making of audits and filing of statements.
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Sec. 7-392. Making of audits and filing of statements. (a) All municipalities shall have all their financial statements audited at least once annually and shall provide for audits in accordance with the provisions of sections 4-230 to 4-236, inclusive. Each audited agency, except…
Conn. Gen. Stat. § 7-393 Working papers of accountant; preservation for inspection. Civil penalty.
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Sec. 7-393. Working papers of accountant; preservation for inspection. Civil penalty. Upon the completion of an audit, the independent auditor shall file certified copies of the audit report with (1) the appointing authority, (2) in the case of a town, city or borough, with the c…
Conn. Gen. Stat. § 7-394 Publication of notice that audit available for inspection by public.
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Sec. 7-394. Publication of notice that audit available for inspection by public. When the audit provided for in section 7-392 has been made, the municipal clerk shall cause to be published a legal notice in a newspaper having a substantial circulation in such municipality that su…
Conn. Gen. Stat. § 7-394a Principles and standards for audit reports.
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Sec. 7-394a. Principles and standards for audit reports. (a) The audit report prepared by an independent auditor, as defined in section 7-391, retained to render an audit for a municipality, regional school district or audited agency, or by any fiscal officer of such municipality…
Conn. Gen. Stat. § 7-394b Municipal Finance Advisory Commission.
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Sec. 7-394b. Municipal Finance Advisory Commission. (a) There is established a Municipal Finance Advisory Commission which shall (1) review and submit any recommendations as may be deemed appropriate with respect to any regulations concerning the provisions of section 7-394a, sub…
Conn. Gen. Stat. § 7-395 Secretary's review of audit report. Public meeting. Chief executive officer's or superintendent's plan for corrective action. Referral to Municipal Finance Advisory Commission.
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Sec. 7-395. Secretary's review of audit report. Public meeting. Chief executive officer's or superintendent's plan for corrective action. Referral to Municipal Finance Advisory Commission. (a) The secretary shall review each audit report filed with said secretary as provided in s…
Conn. Gen. Stat. § 7-396 Designation of auditor.
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Sec. 7-396. Designation of auditor. The regional board of education and appointing authority of any municipality or audited agency shall file with the Secretary of the Office of Policy and Management the name of the independent auditor, designated to audit the financial statement…
Conn. Gen. Stat. § 7-396a Audits of agencies receiving state grants.
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Sec. 7-396a. Audits of agencies receiving state grants. (a) Any agreement for a state grant entered into between a state agency and a public or private agency shall provide for an audit acceptable to such state agency of any grant expenditures made by such public or private agenc…
Conn. Gen. Stat. § 7-397 Repeal of charter provisions.
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Sec. 7-397. Repeal of charter provisions. So much of any charter provisions of any municipality as is inconsistent with the provisions of this chapter is repealed. (1949 Rev., S. 827.)