When is a Program-specific audit required of a DECD program?
• When the Single Audit threshold of expenditures is met, an auditee under certain circumstances may elect to have a program-specific audit conducted instead of a Single Audit. To determine if a Non-Federal entity qualifies for this election, OMB Circular A-133 should be consulted for specific guidance relative to this option for Federal Awards. To determine if a Non-state entity qualifies for this election, Sections 4-230 through 4-236 of the Connecticut General Statutes and applicable regulations should be consulted for specific guidance relative to this option for State Financial Assistance. • When a State Statute, Program Regulation or DECD Contract requires program-specific or project audit coverage and the Auditee is not subject to a State and/or Federal Single Audit, a Program-specific audit is required in accordance with the DECD Audit Guide or a Federal Program-specific audit guide if applicable.
