Municipal Accountability Review Board
The Municipal Accountability Review Board (MARB) was established by Section 367 of Public Act 17-2 as a State Board.  The MARB was part of the statutory provisions contained in Section 349 to 376 of the Act for the purpose of providing technical, financial and other assistance and related accountability for municipalities experiencing various levels of fiscal distress.


Public Comment Period Regarding Tier IV Designation

On April 14, 2022, the Municipal Accountability Review Board adopted findings that the fiscal condition of the City of West Haven warrants designation as a Tier IV municipality and to make a recommendation for such designation.  The finding was based on an evaluation of the criteria in CGS Section 7-576e(2) detailed in a report.

The statute provides for a 30-day public comment period.  Following the public comment period, the recommendation, report of findings, and a report regarding the comments received, will be forwarded to the Governor.  The Governor may approve or disapprove the board’s recommended designation.

Notice of the public comment period was posted on April 14, 2022.
The public comment period closed on Saturday, May 14, 2022.

The Final Report from the MARB (including the public comment received)


Background Information: Municipal Finances:


is a web site made available by the Municipal Finance Services Section of the Office of EARS Policy and Management (OPM) to provide independent auditors an electronic process for uploading audit reports of their clients on-line. State grantor agencies and the public will be able to access and view the reports that have been filed on EARS.  These reports include the audit reports that must be submitted each year submitted by municipalities.


Municipal Fiscal Indicators: 

Municipal Fiscal Indicators is an annual compendium of information compiled by the Office of Policy and Management, Office of Finance, Municipal Finance Services Unit (MFS). The data contained in Indicators provides key financial and demographic information on municipalities in Connecticut.

Municipal Fiscal Indicators contains the most current financial data available for each of Connecticut's 169 municipalities. The majority of this data was compiled from the audited financial statements that are filed annually with the State of Connecticut, Office of Policy and Management, IGP Division. This database of information includes selected demographic and economic data relating to, or having an impact upon, a municipality’s financial condition. The most recent edition is for the Fiscal Years Ended 2011-2015 and was first published in January of 2017. The latest information is available on-line only and is not available in book format.

Municipal Statistical And Formula Aid Information (Office of Policy and Management-December 2017)

Current Tiers Status Report


Reporting Waste, Fraud, and Abuse

Click here for information on how to report waste, fraud, and abuse.


Information Regarding Municipalities Referred to the MARB:                                                                                                                                              

West Haven: Hartford:  Sprague:

Referral Letter

Referral Letter and Request

MOA between OPM and Town of Sprague

2016 West Haven Audit Report

2016 Hartford Audit Report


West Haven 2017-18 Budget

Hartford 2017-18 Budget


An Ordinance Authorizing Establishing Balanced Budget Policies and Procedures for the City’s General Fund Budget

October 2017 Monthly Financial Report FY 2017-18


West Haven Actuarial Valuation for the Police Pension Plan

Pension Actuarial Report


Official Statement of West Haven Dated November 21,  2017

State Labor Board Decision re Pension Plan  Negotiations

City of West Haven Charter and Code City of Hartford Charter and Code Ordinances  
West Haven Bond Rating Reports:
S&P Rating 10/2/2013
Hartford Bond Rating Reports:
West Haven Collective Bargaining Status 1/29/18 Hartford Collective Bargaining Status 1/29/18  
Policies and Procedures Summary Policies and Procedures Summary  
West Haven Mayor's Proposed FY19 Budget Hartford Recovery Plan  
Tentative Agreement City of West Haven and Dispatchers Tentative Agreement city BOE and School Special Police Officers  
2017 West Haven Audit Report Hartford's Recommended Budget FY 19  
OPEB Valuation for the Allingtown Fire Department Request to OPM for Municipial Restucturing Funds  
OPEB Valuation for the City of West Haven
West Haven MOA - Executed Copy     



Additional information:


For more information about the Municipal Accountability Review Board, please contact