December 27, 2011 |
2011-R-0473 | |
MONITORING COMPLIANCE BY NONSTATE ENTITIES RECEIVING STATE FINANCIAL ASSISTANCE | ||
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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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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) |
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 |
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 |
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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