§ 4-230 Definitions
§ 4-231 Single audit or program-specific audit requirements. Exemption. Records
§ 4-232 Designation of independent auditor to conduct audit. Audit report filing
§ 4-233 Conduct and scope of audits. When corrective action required
§ 4-234 Audits in lieu of financial or financial and compliance audits. Additional audits
§ 4-235 Designation of cognizant agencies. Issuance of compliance supplement. Pass-through entities and subrecipients
§ 4-236 Regulations
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Terms Used In Connecticut General Statutes > Chapter 55b - Single Audits and Program-Specific Audits for Recipients of State Financial Assistance

  • Contract: A legal written agreement that becomes binding when signed.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Grantor: The person who establishes a trust and places property into it.
  • Oversight: Committee review of the activities of a Federal agency or program.