Conn. Gen. Stat. § 4-231
This is the official text of Conn. Gen. Stat. § 4-231, part of Connecticut’s Gen. Stat — part of the compiled statutory law of Connecticut, published by the state as "Gen. Stat." Browse the sections below, each linked to its official government source.
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Sec. 4-231. Single audit or program-specific audit requirements. Exemption. Records.
Official statutory text
(2) If the total amount of state financial assistance expended in any such fiscal year is for a single program, such nonstate entity may elect to have a program-specific audit made in lieu of a single audit, provided no grant agreement or statutory or regulatory provision governing the program of state financial assistance requires a financial statement audit of such nonstate entity.
(3) If the total amount of state financial assistance expended in any such fiscal year is for more than one program, such entity shall have a single audit made for such fiscal year.
(b) Notwithstanding any provision of the general statutes or any regulation adopted under any provision of the general statutes, each nonstate entity that expends total state financial assistance of less than five hundred thousand dollars in any fiscal year of such nonstate entity beginning on or after July 1, 2024, shall be exempt with respect to such fiscal year from complying with any statutory or regulatory requirements concerning financial or financial and compliance audits that would otherwise apply to such nonstate entity.
(c) No provision of this section shall be deemed to exempt a nonstate entity from complying with any statutory or regulatory provision requiring such nonstate entity to (1) maintain records concerning state financial assistance, or (2) provide access to such records to a state agency.
(3) If the total amount of state financial assistance expended in any such fiscal year is for more than one program, such entity shall have a single audit made for such fiscal year.
(b) Notwithstanding any provision of the general statutes or any regulation adopted under any provision of the general statutes, each nonstate entity that expends total state financial assistance of less than five hundred thousand dollars in any fiscal year of such nonstate entity beginning on or after July 1, 2024, shall be exempt with respect to such fiscal year from complying with any statutory or regulatory requirements concerning financial or financial and compliance audits that would otherwise apply to such nonstate entity.
(c) No provision of this section shall be deemed to exempt a nonstate entity from complying with any statutory or regulatory provision requiring such nonstate entity to (1) maintain records concerning state financial assistance, or (2) provide access to such records to a state agency.
Status: in_force · Read it on the official government site
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