Audit Requirements


Contracts for financial assistance with DECD include both financial and audit reporting requirements. The recipients of DECD funds file their audits with the Department’s Office of Financial Review and Special Projects in accordance with these applicable requirements. DECD, acting as either a state grantor agency of state financial assistance or as a pass-through entity administering Federal Program Awards, will ensure that the audits conducted of its recipients are in compliance with the applicable state and/or federal audit reporting requirements. 

In addition, DECD acts as the designated State Cognizant Agency for Connecticut Housing Authorities under the Municipal Auditing Act and the State Single Audit Act. Housing Authorities must file an audit of the entity at least once biennially (for every two-year period) unless an annual single audit is required under the State or Federal Single Audit requirements.

The following guidance is provided to assist DECD's Business & Industry Development and Housing and Community Development recipients and their Certified Public Accountants: 


For more information, contact Stephen Pons at (860) 500-2409 or