Municipal Accountability Review Board

Municipal Accountability Review Board

(MARB)

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. Effective July 1, 2026, Subsection (a) 7-576d of the general statute is repealed with the Commissioner of Education, or the commissioner's designee, becoming a member of the MARB.

Background Information: Municipal Finances:

ELECTRONIC AUDIT REPORT SYSTEM (EARS) (Includes Municipal Audits)

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, Office of Finance. 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 2018-2022 that was produced in September of 2024. The latest information is available online only and is not available in book format. This edition was produced and published on the new STARS platform. It was based upon the self-reporting by municipalities of their own audited data that was submitted into OPM's Fiscal Health Monitoring System.

FI 2018-2022 Final 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
An Ordinance Authorizing Establishing Balanced Budget Policies and Procedures for the City’s General Fund Budget	State Labor Board Decision re Pension Plan Negotiations	Request for Release
Policies and Procedures for the City’s General Fund Budget	City of Hartford Charter and Code Ordinances	Response to Request for Release
West Haven MOA - Executed Copy	Policies and Procedures Summary
Forgiveness of Consultant's Invoices	Request to OPM for Municipial Restructuring Funds
Release from Tier IV Designation	Tier III to Tier II Redesignation
	Letter to Mayor Bronin

Additional information:

For more information about the Municipal Accountability Review Board, please contact opm.marb@ct.gov.