Title 4 — Title 4: Management of State Agencies
18 chapters · 569 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…
Conn. Gen. Stat. § 4-234 Audits in lieu of financial or financial and compliance audits. Additional audits.
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Sec. 4-234. Audits in lieu of financial or financial and compliance audits. Additional audits. (a) An audit conducted in accordance with sections 4-230 to 4-236, inclusive, shall be in lieu of any financial or financial and compliance audit of state financial assistance programs …
Conn. Gen. Stat. § 4-235 Designation of cognizant agencies. Issuance of compliance supplement. Pass-through entities and subrecipients.
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Sec. 4-235. Designation of cognizant agencies. Issuance of compliance supplement. Pass-through entities and subrecipients. (a) The secretary shall designate cognizant agencies for audits conducted pursuant to sections 4-230 to 4-236, inclusive, and shall periodically issue a stat…
Conn. Gen. Stat. § 4-236 Regulations.
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Sec. 4-236. Regulations. (a) The secretary shall, in consultation with the Auditors of Public Accounts, appropriate state officials and representatives of nonstate entities, adopt regulations pursuant to the provisions of chapter 54 to implement the provisions of sections 4-230 t…
Conn. Gen. Stat. §§ 4-237 to 4-249 4-237 to 4-249
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Secs. 4-237 to 4-249. Reserved for future use.