Compliance Information
DOH is committed to fulfilling its fiduciary responsibilities to the people of the state to ensure that recipients of state financial assistance fulfill their compliance and contractual obligations. DOH, along with DECD's Office of Financial Review and Special Projects, provide financial reviews of potential economic, community and housing development projects to be funded by the department, and is also responsible for compliance monitoring to assure adherence to audit statutes and regulations, and contractual obligations for activities funded by DOH.
DOH has a complex role relative to compliance, which includes audit, affordability and regulatory compliance.
Audit Requirements
Compliance Reviews
Financial Reviews
Housing Compliance
OPM is the cognizant agency for municipalities, nonprofits, and other entities required to file an SSA. EARS is a website provided by the Municipal Finance Services Section of the Office of Policy and Management (OPM) to enable independent auditors to upload their clients' audit reports online. State grantor agencies and the public will be able to access and view the reports that have been filed on EARS. Find EARS Job Aid at https://ears.opm.ct.gov/EARS_Help.pdf
DOH is the cognizant agency for Housing Authorities. Section 7-392d of the Connecticut General Statutes requires local housing authorities to submit a financial audit statement to the Department of Housing at least once every two years. OPM recently created a space in EARS for Housing Authorities to submit their Financial Statement Audits (FSA) or State Single Audits (SSA).
The schedule below signifies the fiscal year ends and filing deadlines for the FSA or SSA:
Fiscal Year Ended Required Filing Deadline
June 30 December 31
September 30 March 31
December 31 June 30
March 31 September 30
The Extension Request Form must be submitted to the cognizant agency no later than 30 days prior to the required filing date.