Sec.8-119kk-8. Reporting requirements and audits

(a) The grantee shall submit periodic financial and program reports to the department in accordance with the terms specified in its contractual agreement with the department.

(b) The grantee shall be subject to audit of all books and records related to the program established by section 8-119kk of the Connecticut General Statutes.

(c) The grantee subject to a federal and/or state single audit shall have an audit performed of its account annually. The audit shall be in accordance with the department's audit guide and the requirements established by federal law and state statute. If the grantee is not subject to a federal and/or state single audit, it shall be subject to a project specific audit of its accounts within ninety (90) days of the completion of the project or at such times as required by the commissioner. Such audit shall be in accordance with the department's audit guide. An independent public accountant as defined by generally accepted government-auditing standards (GAGAS) shall conduct the audits. At the discretion and with the approval of the commissioner, examiners from the department may conduct project specific audits.

(Adopted effective July 3, 2008)