Single Audit Act (State) - Review of Audits

Program Description

Pursuant to Sections 4-230 through 4-236 of the Connecticut General Statutes, each municipality, audited agency, tourism district and not-for-profit organization that expends state financial assistance equal to or in excess of one hundred thousand dollars in any fiscal year of the entity, shall have a single audit made for such fiscal year in accordance with the provisions of the above-referenced General Statutes.

The Office of Policy and Management (OPM) is the State Single Audit cognizant agency for municipalities, audited agencies and not-for-profit organizations. The Municipal Finance Services section of OPM’s Intergovernmental Policy Division is responsible for assisting those entities in carrying out the requirements of the State Single Audit Act. This includes review of the audit reports to insure compliance with the terms and conditions of the Act and publication and update of the State Single Audit Compliance Supplement. The Municipal Finance Services section of OPM  provides technical assistance and support regarding State Single Audit matters.

For Further Information, Please Contact:
Lori Stevenson: phone (860) 418-6402 - fax (860) 418-6493 - e-mail