Location:
ACCOUNTING; STATE AID;

OLR Research Report


December 27, 2011

 

2011-R-0473

MONITORING COMPLIANCE BY NONSTATE ENTITIES RECEIVING STATE FINANCIAL ASSISTANCE

By: Kristin Sullivan, Principal Analyst

Terrance Adams, Legislative Analyst II

You asked how the state monitors whether nonstate entities receiving state financial assistance, particularly private entities, use the funds for their intended purposes.

SUMMARY

The state monitors whether nonstate entities receiving state financial assistance comply with financial, legal, and regulatory requirements in a number of ways, including the state Single Audit Act, program-specific requirements, Municipal Auditing Act, or Auditors of Public Accounts. The latter two, with certain exceptions, focus on municipal financial statements and state agencies, respectively, and thus this report focuses on the state Single Audit Act and certain program-specific requirements because it appears they are the primary tools for monitoring compliance by private entities.

The state Single Audit Act mandates that any town or other “nonstate entity” spending $300,000 or more per fiscal year in state assistance conduct a comprehensive or program-specific audit. Nonstate entities include municipalities, tourism districts, nonprofit agencies, special taxing districts, regional planning agencies, or regional planning organizations, among others. State financial assistance includes grants, contracts, loans, loan guarantees, property, cooperative agreements, interest subsidies, insurance, or direct appropriations that a nonstate

entity receives or administers and a state agency provides. It does not include direct state cash assistance to individuals or payments to a vendor (CGS 4-230).

An independent auditor must perform the audit in accordance with Office of Policy and Management (OPM) regulations and generally accepted government auditing standards to assess whether the entity complies with applicable requirements.

Additionally, entities that receive state assistance may be subject to compliance requirements that are tied to specific financial assistance programs. These requirements commonly include reporting, site visits, and records maintenance and are generally established by statute, regulation, or policies of the agency administering the assistance program (“administering agency”). The program may also require an audit, but the law limits the circumstances under which a nonstate entity that is covered by the state Single Audit Act may be subject to additional audits.

STATE SINGLE AUDIT

Each nonstate entity that spends $300,000 or more in state financial assistance during a fiscal year must undergo a comprehensive single audit. If the total state financial assistance it spends in the fiscal year is for a single state program, a program-specific audit may be conducted in lieu of a single audit (CGS 4-231). In either case, the purpose is to determine whether the recipient of state assistance spent the funds only for allowable activities and costs.

The independent auditor's report must assess:

1. whether the financial statements and the schedule of expenditures of state financial assistance are presented fairly in all material respects;

2. the nonstate entity's internal control as it relates to the financial statements; and

3. whether the nonstate entity complied with applicable laws, regulations, and the provisions of contracts or grant agreements.

The report must also include a schedule of expenditures of state financial assistance and a schedule of findings and questioned costs. (Conn. Agencies Reg., 4-236-23). If an audit finds questioned costs, the agency must decide whether to allow or disallow such expenditures. The nonstate entity must return any disallowed expenditures (Conn. Agencies Reg., 4-236-29).

The nonstate entity designates an independent auditor to perform the audit. (If the entity does not make a designation, the administering agency does.) The nonstate entity must pay for the audit and file copies of the report with the administering agency and OPM. If a nonstate entity acts as a pass-through entity and distributes state assistance to a subrecipient, the subrecipient must also file with the pass-through entity, in addition to the administering agency and OPM.

(See Table 3 in BACKGROUND for a list of state assistance programs subject to the state single audit.)

Major State Programs

An audit of a nonstate entity must test compliance and internal control for a selection of state assistance programs, known as major state programs. Major state programs are determined by the auditor through the requirements of a risk-based approach. The requirements must (1) encompass factors consistent with requirements established by the U.S. Office of Management and Budget and (2) include current and prior audit experience, oversight by state agencies and pass-through entities, and the risk inherent in state programs (CGS 4-230 (12)). OPM provides guidance for the risk-based approach in its Compliance Supplement.

The law requires at least 50% of an entity's non-exempt program expenditures (see below) to be tested as major state programs. If an entity's major state programs do not total 50% of its non-exempt expenditures, the auditor must test additional programs in order to reach 50% coverage (CGS 4-233(c)).

For each major state program, the auditor must, among other things, review a representative number of transactions in order to (1) assess the program's internal control and (2) determine whether the nonstate entity has complied with applicable laws, regulations, and grant or contract provisions. A nonstate entity must submit a corrective action plan to address issues found by the audit (CGS 4-233).

Exempt Programs. The law authorizes the OPM Secretary to exempt programs from this review after consultation with the Auditors of Public Accounts and the program's administering agency (CGS 4-230 (20)). These exempt programs generally have individualized audit requirements separate from the state single audit.

In the most recent Compliance Supplement, the OPM secretary designated as exempt the following programs: (1) education cost sharing, (2) public school transportation, (3) nonpublic school transportation, (4) special education, (5) excess costs student based and equity, (6) school construction, and (7) the Mashantucket Pequot and Mohegan Fund grants.

Compliance Elements and Objectives

OPM's supplement includes six elements and objectives under each to assist auditors in testing compliance with state assistance programs. Table 1 shows the compliance elements and objectives.

Table 1: State Single Audit: Compliance Elements and Objectives

Compliance Element

Objective(s)

Types of Activities and Costs Allowed or Unallowed

Determine whether auditee and any subrecipients spent state financial assistance only for allowable activities and costs.

Eligibility

Determine whether (1) only eligible individuals or groups of individuals participated in the program; (2) any subawards were made only to eligible subrecipients; and (3) amounts provided to or on behalf of eligible participants were calculated in accordance with program requirements.

Matching, Level of Effort, or Earmarking

Determine whether the auditee (1) provided a minimum amount or percentage of contributions or matching funds, (2) maintained specified service or expenditure levels, and (3) met minimum or maximum limits for specified purposes.

Reporting

Determine whether any required reports (1) included all activity for the reporting period, (2) are supported by applicable accounting or performance records, and (3) are fairly presented in accordance with program requirements.

Special Tests and Provisions

Unique to each program.

Subrecipient Monitoring

Determine whether the pass-through entity:

n informed subrecipient of state assistance information and compliance requirements,

n monitored subrecipient activities to provide reasonable assurance that it administered state assistance in compliance with applicable state requirements,

n ensured required audits were performed and required appropriate corrective action on monitoring and audit findings, and

n evaluated the impact of subrecipient activities on the pass-through entity.

Source: Compliance Supplement to the State Single Audit for Fiscal Years Beginning On or After July 1, 2010, OPM

OTHER COMPLIANCE REQUIREMENTS

Nonstate entities not covered by the state Single Audit Act may still be subject to other requirements designed to monitor their compliance with program requirements, such as audits, site visits, maintenance of certain records, and reports to the legislature. Similarly, nonstate entities covered by the act may be subject to additional compliance requirements. For these entities, the administering agency may require additional audits (e.g., efficiency audits and program evaluations), but only when necessary and they cannot generally duplicate the state single audit (CGS 4-234(a)). Table 2 lists a selection of state financial assistance programs and their compliance requirements, other than the state Single Audit Act.

Table 2: Compliance Requirements (Other Than State Single Audit) for Select State Assistance Programs

Agency

Program or Service

Type of Assistance

Eligible Recipient(s)

Accountability Method(s)

Comments

Agriculture, Department of

Farm Viability Grant Program

(CGS 22-26j)

Matching grants up to $49,999

Municipalities, regional planning agencies, associations of municipalities, and agricultural nonprofits

Business plan submission, end-of year reporting, audits

Producer applicants must provide a business plan along with their application. Nonprofit applicants, municipalities, and quasi-governmental associations working directly with municipalities must submit an end-of-year final report detailing grant-funded achievements. At the end of project, all applicants must submit an audit with an itemized spreadsheet.

Connecticut Grown Joint Venture Grant Program

(CGS 22-38a)

Grants, maximum of $5,000 for associations and $2,000 for producers and businesses

Producers and agricultural associations

Annual financial reporting

Commissioner must report annually to the Environment Committee, including the amount of private matching funds received and expended by the department.

Connecticut Development Authority

(CGS 32-11a)

Information Technology Loan Program

Loans up to $750,000

Financial services, health services, high technology, and manufacturing businesses

Annual audit

Annual audit covering financials, revenues, and jobs created.

Early Stage Business Financing

Direct loans or mezzanine financing up to $5 million

Businesses that have the potential to contribute significantly to the state's economy

Annual audit

Annual audit covering financials, revenues, and jobs created.

-Continued-

Agency

Program or Service

Type of Assistance

Eligible Recipient(s)

Accountability Method(s)

Comments

Connecticut Energy Finance and Investment Authority

(PA 11-80 99)

Clean Energy Fund projects

Capital investments

Residential, municipal, small business, and larger commercial clean energy and energy efficiency projects

Annual financial statements, formal annual review by independent auditor and comptroller

An entity receiving financing for a project from the fund must provide the authority's board with an annual financial statement of the project. The statement must describe all sources and uses of funds in the detail the authority requires. The recipient's chief financial officer must certify that the statement is correct. The authority must maintain the audits for at least five years. Residential projects for one to four dwelling unit buildings are exempt from all annual auditing requirements, but the projects may be required to grant their utility companies' permission to release their usage data to the authority.

Connecticut Innovations (CI)

(CGS 32-35 et seq.)

Various funds (e.g., Eli Whitney Fund, Seed Investment Fund, BioScience Facilities Fund)

Capital investments (e.g., loans, convertible notes)

Businesses

Requests, but does not require, annual audits

Depending on the size of the investment, a CI deal team member sits as either a board observer or member on the company's board. The CI deal team member participates at each company's board meetings approximately six times per year and receives all of the board documents associated with those meetings including board packages and minutes.

Correction, Department of

Various (e.g., non-residential multi-service centers, nonresidential behavioral health, nonresidential sex offender treatment, residential alternative to incarceration, residential scattered-site supportive housing, residential work release, among others

Multi-year contracts

Private providers (e.g., Chrysalis Center, Miracle House)

Multiple reporting requirements

Providers must submit:

n biannual financial reports,

n annual revised agency budgets,

n monthly utilization reports,

n monthly programmatic and client-specific case note reports, and

n two outcome measure reports per year to determine whether the provider is adhering to contractually established performance measures.

-Continued-

Agency

Program or Service

Type of Assistance

Eligible Recipient(s)

Accountability Method(s)

Comments

Economic and Community Development, Department of

Affordable Housing Program

(CGS 8-37pp)

Grants, loans, loan guarantees, deferred loans or any combination thereof for the development and preservation of affordable housing

Municipalities, nonprofit organizations,

local housing authorities,

for-profit developers

Reporting and auditing

Developers must annually provide income data that covers all households entering a housing development and occupying the development during the year.

Developers must maintain complete and accurate books and records in accordance with the latest procedures approved by the commissioner.

All books and records of developers receiving assistance are subject to examination. Examinations must be performed by independent public accountants registered to practice in the State of Connecticut, or by qualified department personnel. All examinations must be performed in accordance with procedures established by the department.

Congregate Facilities Operating Cost Program

(CGS 8-119l)

Grants, interim loans, permanent loans, deferred loans or any combination thereof for the development of congregate housing for frail elderly persons

Housing authorities, municipal developers, or nonprofit developer

Quarterly financial reports, annual management plans

The commissioner has the right to inspect a project at any time. During the development phase, the housing authority or developer is required to submit quarterly schedules of development costs upon receipt of first advance of funds from the state. A development Fund Release Sheet is also required on a quarterly basis.

During the management phase, the developer is required to submit quarterly financial statements, annual management plans, and other reports as required by the commissioner

All books and records of the housing authority or developer are subject to audit. Audits are performed by independent public accountants registered to practice in Connecticut or by qualified department personnel and must be in accordance department procedures. An audit must be completed as soon as practical, following the completion of the project development and at the end of an operating period when the project is under management. Audits are required of each annual subsidy agreement and for the administration periodically as the commissioner deems necessary.

-Continued-

Agency

Program or Service

Type of Assistance

Eligible Recipient(s)

Accountability Method(s)

Comments

Education, State Department of (SDE)

Education Cost Sharing

(CGS 10-262i)

Grants to local districts ranging from less than $100,000 to nearly $200 million

Municipalities

Reporting, financial statements, minimum budget requirement (MBR)

Towns must use grant for educational purposes only and submit reports and financial statements as required by SDE. Funds cannot supplant local education funding. Towns must meet an MBR. Those that fail to meet their MBR are subject to a penalty of twice the amount of the shortfall.

Interdistrict Magnet Schools

(CGS 10-262l, as amended by PA 11-48)

Individual awards ranging from less than $1,000 to more than $30 million

School districts, regional education service centers (RESC), and other approved third-party operators

Annual financial audit

Education commissioner randomly selects one RESC-run magnet school annually for a comprehensive financial audit by an auditor selected by the commissioner.

Special Education- Excess Cost Grants

(CGS 10-76m)

In FY 11, awards ranged from less than $1,000 to $8.4 million

School districts

Audit

Claims for reimbursement must be audited annually by certified public accountants hired by the State Board of Education (SBE).

Charter schools

(CGS 10-66aa et seq.)

$9,300 grant for each enrolled student plus a maximum supplemental grant of $70 per student per year if state appropriation exceeds actual enrollment

Charter school governing councils

Annual financial report and audit statement; subject to charter revocation for noncompliance

Schools must submit an annual report on their financial condition, including certified audit statement of all revenues and expenditures. The education commissioner randomly selects one charter school annually for a comprehensive financial audit by an auditor selected by the commissioner. If the education commissioner finds a state grant is not used for purposes set out in the law, he can require repayment.

Charters are renewable by SBE every five years, and SBE can revoke a school's charter.

Financial and Academic Affairs for Higher Education, Office of

(OFAAHE)

Connecticut Independent College Student Grant

(CGS 10a-36 et seq.)

Grants, generally ranging from $300,000 to $3 million

Independent colleges and universities

Reporting and biennial audits

Institutions must provide OFAAHE with data and reports necessary to maintain the program and must maintain, for at least three years, records substantiating the reported number of full-time equivalent Connecticut students and documentation they used in determining the eligibility of grant recipients. Participating institutions must submit biennial independent audits.

-Continued-

Agency

Program or Service

Type of Assistance

Eligible Recipient(s)

Accountability Method(s)

Comments

Multiple

Human Services Purchase of Service Contracts

(CGS 4-70b)

Contracts

Private providers and municipalities

Interim financial reports and client-based outcome measures reports

Providers must agree to provide the state contracting agency (SCA) with financial information necessary to monitor and evaluate compliance with the contract budget (see POS policies and procedure memo that OPM issued in July 2011).

The SCA must measure outcomes for the health and human services they purchase. To determine whether the contractor has produced positive changes in the lives of the clients it serves, OPM requires each agency to include client-based outcome measures in the contracts. The agencies alone determine what the measures are. The contactor must collect data and report back to the agency in a timely manner. The agency can use this data to assess how well the contractor has done in meeting its stated goals for serving agency clients.

Office of Culture and Tourism in DECD

Co-Operative Marketing Grant Program

Grants (vary in size up to $50,000)

Arts, historic preservation, film, and tourism entities (for-profit and nonprofit entities)

Periodic and final reporting

Periodic reporting, including a status report every six months and final report.

Applicants must demonstrate a fiscal accountability system to ensure grant is spent in the manner indicated by the application.

Policy and Management, Office of (OPM)

Small Town Economic Assistance Grant Program (STEAP)

(CGS 4-66g)

Grants for economic development, community conservation, and quality-of-life projects. Recipients can receive up to $500,000 per year in STEAP grants.

Municipalities

Audits

OPM administers the program, but different agencies administer the individual grants, depending on the nature of the project. Administering agencies impose their own procedural and audit requirements on towns through the assistance agreements they require as a condition for obtaining the grant.

-Continued-

Agency

Program or Service

Type of Assistance

Eligible Recipient(s)

Accountability Method(s)

Comments

Public Health, Department of (DPH)

The Connecticut Stem Cell Research Advisory Committee/ Grant Program (CGS 19a-32d et seq.)

Grants totaling $100 million over 10 years (most recent awards, in July 2011, ranged from $200,000 to $1.29 million)

Institutions, hospitals, companies

Site visits, periodic status reports, final report, possible audits

The committee, in consultation with the DPH commissioner, administers and monitors the grant program. Expenditures of grant funds made by institutions, hospitals, or companies may be subject to audit and full review of the project. The committee also has the right to conduct site visits for funded projects. Grant recipients must submit to the committee status reports on the first 10 months of the project, each subsequent 12 month period, and the final 14 month period. Projects must also submit a final report summarizing program management, evaluation, fiscal accountability, and research results.

Emergency Medical Services Equipment and Local System Development Grant Program

(CGS 19a-178b)

Grants, typically for less than $5,000

Emergency medical services organizations

Final report and expenditures report

DPH administers the funds and requires all data and information resulting from grant projects to be made available to the department. Each grant recipient must submit a final report to the DPH commissioner within 120 days of after the project's completion. Grant recipients must spend their funds within 12 months of their receipt and also provide DPH with a report accounting for all grant fund expenditures within 30 days of the end of the grant cycle.

Social Services, Department of (DSS)

Medicaid-Funded Health Care Services

(CGS 17b-99, PA 11-236 5,6)

Medicaid, other state assistance

Health care institutions

Payment claims auditing

The law requires DSS to audit a variety of health care institutions, including nursing homes and home health care agencies, that receive Medicaid or other state payments.

Entities have 30 days to provide documentation related to a discrepancy discovered and brought to their attention during an audit. DSS must provide a preliminary written audit report and give it to the facility within 60 days after it concludes the audit, and the commission must hold an exit conference with the entity to discuss the report once it is issued.

Transportation, Department of (DOT)

Local Bridge Revolving Fund

(CGS 13a-175p et seq.)

Loans and grants

(New applications are not currently being accepted; funding is available only for pre-existing commitments.)

Municipalities

Project audits

Municipalities must have a CPA conduct project audits and send them to the DOT commissioner for review.

Matching Grant Program for Elderly and Disabled Demand Responsive Transportation

(CGS 13b-38bb)

Matching grants

Grants typically range from $5,000 to $100,000.

Municipalities

Annual certification and quarterly reporting

Recipient municipalities must annually submit to the transportation commissioner certification that these funds are in addition to current municipal spending for these services. DOT requires quarterly reporting of ridership information.

OLR Report 1998-R-0706 provides additional information on statutory audit requirements for state funding recipients.

BACKGROUND

Table 3 provides a list of state assistance programs subject to the state single audit. It should be noted that this is not an exhaustive list of covered programs. Additionally, OPM published the supplement in May 2011 and has not yet updated it to reflect agency reorganizations that took place during the 2011 legislative session.

Table 3: Programs Subject to the State Single Audit

Agency

Program

Connecticut Commission on Culture and Tourism

Arts Division

Local Arts Agency Program

Organizational Support Program

History Division

Historic Restoration Fund

Endangered Property Grants

Historic Preservation Activities Grants

Department of Children and Families

Board and Care for Children- Foster

Board and Care for Children- Residential

Bond Funds

Child Welfare Support Services

Community Based Prevention Programs

Community Kidcare

Covenant to Care

Day Treatment Centers for Children

Family Preservation Services

Family Support Services

Family Violence Outreach and Counseling

Grants for Outpatient Psychiatric Clinics for Children

Health Assessment and Consultations

Individualized Family Supports

Juvenile Justice Outreach Services

Local Systems of Care

The Neighborhood Youth Center

Short Term Residential Treatment

Substance Abuse Screening

Substance Abuse Treatment

Support for Recovering Families

Treatment and Prevention of Child Abuse

Department of Correction

Legal Services to Prisoners

Nonresidential Programs

Residential Programs (Halfway Houses)

Department of Developmental Services

Birth to Three Program

Community Residential Program

Employment Opportunities and Day Services

Respite Services

Fiscal Intermediaries

-Continued-

Agency

Program

Department of Economic and Community Development

Community Housing Development Corporation

Congregate Service Subsidy

Affordable Housing (Flexible Program)

Historic Assets

Housing Assistance and Counseling

Housing Development Fund Program (Affordable/Moderate Rental/Elderly/Congregate Elderly)

Housing Rehabilitation Program

Housing Trust Fund Program

Limited Equity Cooperatives

Manufacturing Assistance Act (Municipal Development Projects and Business Development Projects)

Payment-In-Lieu-Of-Taxes (PILOT) Predevelopment Cost

Regional Economic Development Projects

Rental Assistance Program

Resident Services Coordinator

Small Town Economic Assistance Program

Special Act Grants

Special Contaminated Property Remediation and Insurance Fund

State-Assisted Housing Sustainability Fund

Tax Abatement Program

Urban Action Bonds

State Department of Education

Adult Education

After School Program

Bilingual Education

Charter Schools

Charter School Facility, General Improvements, and Debt Payment

Child Nutrition State Matching Grant

Connecticut Pre-Engineering Program

Connecticut Writing Project

Educational Technology Infrastructure

Extended School Hours Program Grant

Family Resource Centers

Head Start Enhancement Grant Program

Head Start Link

Head Start Services Grant Program

Health Services

Healthy Foods Initiative

Interdistrict Cooperative Grant

Magnet Schools

Minor Capital Improvements and Wiring- School Readiness Centers

Open Choice

Primary Mental Health

Priority School Districts

Regional Educational Service Centers

School Breakfast

School Readiness and Child Care in Competitive Grant Municipalities

School Readiness and Child Care in Priority School Districts

School Readiness Quality Enhancement

School to Work Opportunities

Summer School Accountability Grant

Young Parents Program

Youth Services Bureau/Youth Services Bureau Enhancement

-Continued-

Agency

Program

Department of Environmental Protection

Clean Water Fund

Drinking Water Program

Flood Control and Beach Erosion

Grants for Water Pollution Control

Protected Open Space and Watershed Land Acquisition Grant Program

Potable Water Supply Facilities

Department of Higher Education

Connecticut Collegiate Awareness and Preparation Program

Connecticut Independent College Student Grant

Judicial Branch

Access and Visitation

Adult Risk Reduction Center

Alternative in the Community

Community Residential Program

Building Bridges

Center for Assessment, Respite, and Enrichment

Community Court

Secure Community Residential Program

Community Service Offices

Drug Intervention

Educational Support Services

Family Support Centers

Family Violence Intervention

Gender Specific Program for Female Offenders

Intensive in Home Child and Adolescent Psychiatric Services

Justice Education Center, Inc.

Juvenile Detention Recreation

Mediation Services

Monitoring of Court Neglect Cases

Multisystemic Therapy

Program Services for Sex Offenders

State Match Program- Victims of Crime Act Victim Assistance

Victim Services for Sex Offender Supervision Units

Women and Children Services

Residential Services Project Green

Residential Services Supportive Housing

Residential Services Reentry Housing

Enrichment

Mental Health Services

Youth Equipped for Success

Mentoring Program

Department of Labor

Connecticut's Youth Employment Program

Incumbent Worker Training Program

Jobs First Employment Services

Mortgage Crisis Relief

Occupational Health Clinics

Opportunity Industrial Centers

Strive

21st Century Jobs

-Continued-

Agency

Program

Department of Mental Health and Addiction Services

Acquired Brain Injury/Traumatic Brain Injury Community Services

Compulsive Gambling Services

Discharge and Diversion Services

Drug Assets Forfeiture Funds

Employment Opportunities

Grants for Substance Abuse Services

Home and Community Based Services

Housing Supports and Services

Jail Diversion

Managed Care/General Assistance

Managed Service System

Mental Health Alternative to Incarceration

Next Step Housing

Next Steps Supportive Housing

Persistent Violent Felony Offenders Act

Pre-Trial Drug and Alcohol Education Program

Prison Overcrowding

Psychiatric and Mental Health Services

Residential Substance Abuse Treatment Services

Seriously Mentally Ill Children

Supported Programs for Shared Populations

Young Adult Services

Office of Workforce Competitiveness

Jobs Funnel Program

Nanotechnology Initiative

Small Business Innovation Research Institute

Technical Assistance and Resource Program

Workforce Program Initiatives

Office of Policy and Management

Local Capital Improvement Program

PILOT on Exempt Property of Manufacturing Facilities in Distressed

Municipalities

PILOT on Private Colleges and General/Chronic Disease Hospitals

PILOT on State-Owned Property

Property Tax Relief for Elderly and Totally Disabled Homeowners

Property Tax Relief for Elderly Homeowners- Freeze Program

Property Tax Relief for Manufacturing Machinery and Equipment and

Commercial Vehicles

Property Tax Relief for Veterans

Regional Planning Grant-in-Aid

Regional Performance Incentive Program

Department of Public Health

“AIDS” Services

Breast and Cervical Cancer Detection and Treatment

Children with Special Health Care Needs

Children's Health Initiatives

Community Health Services Program

Childhood Lead Poisoning

Local and District Departments of Health

Needle and Syringe Exchange Program

Genetic Diseases Program

Rape Crisis

School-Based Health Clinics

Services for Children Affected by AIDS

Sexually Transmitted Diseases

X-ray Screening and Tuberculosis Care

Department of Public Safety

Grant-in-Aid to Municipalities

Telecommunications Fund

-Continued-

Agency

Program

State Library

Construction Grants to Public Libraries

Grant to the Connecticut Library Consortium

Historic Documents Preservation Grants

Department of Social Services

Acquired Brain Injury

Area Agencies on Aging

Before and After School

Child Day Care

Children's Trust Fund

Choices Program

Community Services

Congregate Housing Support Program- State Match Funds

Connecticut Home Care Program

Connecticut Legal Services Center for Medicare Advocacy

Emergency Shelter Services

Eviction Prevention Program

Fatherhood Initiative Program

Healthy Start

Hispanic Program

Home Share Programs

Human Resource Development

Human Services Infrastructure

Medicaid

Neighborhood Facilities

Nutritional Supplemental Program

Rental Assistance Program

Residences for Persons with AIDS

Safety Net Services Program

Shelter Services Program (Domestic Violence)

Retired Senior Volunteer Program

Seniors Helping Seniors

Elderly Health Screening Services

Bella Vista/Fair Haven

City of Bridgeport

Adult Foster Care

Statewide Respite Care

Alzheimer's Day Care

Fall Prevention

Geriatric Assessment

Teenage Pregnancy Prevention

Transitional Living Program

Transportation for Employment Independence

Department of Transportation

Local Bridge Program

Town Aid Road Grants

Transit District Grants and Loans

Source: Compliance Supplement to the State Single Audit for Fiscal Years Beginning On or After July 1, 2010,

HYPERLINKS

OPM Compliance Supplement, http://www.ct.gov/opm/lib/opm/igp/munfinsr/2011_compliance_supplement_6-10-11.pdf

OLR Report 1998-R-0760, http://www.cga.ct.gov/PS98/rpt/olr/htm/98-R-0706.htm

OPM Health and Human Services POS Policies and Procedures, http://www.ct.gov/opm/lib/opm/secretary/pospolicyandprocedurehhs071811.pdf

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