NOTICE: Coronavirus Guidance for School Districts: Per Governor’s executive order, in-school class cancellations remain in effect until at least April 20, 2020.
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

Related Resources

The United States General Accounting Office

  • Government Auditing Standards(GAS)
  • Standards for Internal Control in the Federal Government (GAO-14-704G; Sep. 2014)
  • How to Avoid a Substandard Audit: Suggestions for Procuring an Audit (National Intergovernmental Audit Forum; May 1988)

Federal Office of Budget and Management (OMB)

  • 2 CFR Part 200 — "Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards"
  • 2 CFR Part 225 (formerly Circular A-87), “Cost Principles for State, Local and Indian Tribal Governments.”
  • 2 CFR Part 230 (formerly Circular A-122), “Cost Principles for Non-Profit Organizations."
  • Guidance Related to OMB Circulars
  • Circular A-21, “Cost Principles for Educational Institutions.”
  • Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.”
  • Compliance Supplement Update is available free on the OMB web site.

State of Connecticut Office of Policy and Management

Catalog of Federal Domestic Assistance

  • Searchable Database of Federal Awards Programs

Federal Audit Clearinghouse

  • Searchable Database of Single Audit SF-SAC Data

Mid-America Intergovernmental Audit Forum

  • Guide on Selecting An External Auditor

The American Institute of Certified Public Accountants