NOTICE: Coronavirus Guidance for School Districts: Per Governor’s executive order, in-school class cancellations remain in effect through the remainder of the 2019-2020 school year.

Emergency Meal Programs: The State Department of Education is authorizing two distinct categories of COVID-19 Emergency Meal Programs in accordance with federal requirements: 1) COVID-19 Emergency Meal Program Limited to Students Attending School in Specific Districts. School districts on this list are only authorized to serve meals to students attending their schools, and any other child age 18 years or younger residing in the same household; 2) COVID-19 Community-wide Emergency Meal Program for Children. Any child age 18 years or younger can receive meal(s) at any meal service and distribution sites in these towns/cities. They do not have to be a resident or attend school in these towns/cities. Check these links often as more locations continue to be added.

Office of Internal Audit


Updated Information – Please Read!
New information will be added on a continual basis.

Frequently Asked Questions

Audit Tools


Federal Awards

    • Entities that expend $750,000 or more in its fiscal year in total federal awards must have a federal single audit performed.
    • If an entity expends total federal awards of less than $750,000, the entity should notify the Office of Internal Audit in writing (email to no later than six (6) months after the end of the entity’s fiscal year of the entity's exemption from the Federal Single Audit Act’s audit requirements, together with a statement of the amount of federal awards expended.

State Financial Assistance

    • Non-state entities that expend $300,000 or more in its fiscal year in State Financial Assistance must have a state single audit performed.  Under certain circumstances, an auditee may elect to have a program-specific audit conducted. C.G.S. Section 4-231 should be consulted for specific guidance relative to this option. 
    • Non-state entities that expend less than $300,000 in its fiscal year in State Financial Assistance are exempt from the state audit requirements for that year.  A State Single Audit Filing Exemption Notification must be submitted (See Compliance Supplement – Part 16) to the Office of Policy and Management (OPM) no later than sixty (60) days subsequent to the entity’s fiscal year end.  Additionally, records must be available for review or audit by appropriate officials of the state agency.