Connecticut General Statutes
Title 4 - Management of State Agencies
Chapter 55b - Single Audits and Program-Specific Audits for Recipients of State Financial Assistance

Section 4-230. - Definitions. - As used in sections 4-230 to 4-236, inclusive: (1) “Cognizant...

Section 4-231. - Single audit or program-specific audit requirements. Exemption. Records. - (a)(1) Each nonstate entity which expends a total amount of...

Section 4-232. - Designation of independent auditor to conduct audit. Audit report filing. - (a) Each nonstate entity which is required to be audited...

Section 4-233. - Conduct and scope of audits. When corrective action required. - (a) Each audit required by sections 4-230 to 4-236, inclusive,...

Section 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...

Section 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...

Section 4-236. - Regulations. - (a) The secretary shall, in consultation with the Auditors of...