18 chapters · 495 sections in this title.
Conn. Gen. Stat. § 4-230 Definitions.
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Sec. 4-230. Definitions. As used in sections 4-230 to 4-236, inclusive: (1) “Cognizant agency” means a state agency which is assigned by the secretary the responsibility for implementing the requirements of sections 4-230 to 4-236, inclusive; (2) “Secretary” means the Secretary o…
Conn. Gen. Stat. § 4-231 Single audit or program-specific audit requirements. Exemption. Records.
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Sec. 4-231. Single audit or program-specific audit requirements. Exemption. Records. (a)(1) Each nonstate entity that expends a total amount of state financial assistance equal to or in excess of five hundred thousand dollars in any fiscal year of such nonstate entity beginning o…
Conn. Gen. Stat. § 4-232 Designation of independent auditor to conduct audit. Audit report filing.
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Sec. 4-232. Designation of independent auditor to conduct audit. Audit report filing. (a) Each nonstate entity that is required to be audited pursuant to sections 4-230 to 4-236, inclusive, shall designate an independent auditor to conduct such audit. Not later than thirty days b…
Conn. Gen. Stat. § 4-233 Conduct and scope of audits. When corrective action required.
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Sec. 4-233. Conduct and scope of audits. When corrective action required. (a) Each audit required by sections 4-230 to 4-236, inclusive, shall: (1) Be conducted in accordance with generally accepted government auditing standards, except that, for the purposes of said sections suc…