Connecticut § 10-10c - Uniform system of accounting. Chart of accounts. Audit.
Full text of Connecticut Connecticut General Statutes § 10-10c — Uniform system of accounting. Chart of accounts. Audit., with citation guidance and answers to common questions.
§ 10-10c. Uniform system of accounting. Chart of accounts. Audit.
Sec. 10-10c. Uniform system of accounting. Chart of accounts. Audit. (a) The Department of Education shall develop and implement a uniform system of accounting for school revenues and expenditures. Such uniform system of accounting shall include a chart of accounts to be used at the school and district level. Such chart of accounts shall include, but not be limited to, all amounts and sources of revenue and donations of cash and real or personal property in the aggregate totaling five hundred dollars or more, including federal impact aid, received by a local or regional board of education, regional educational service center, charter school or charter management organization on behalf of a school district or individual school. Select measures shall be required at the individual school level, as determined by the department. The department shall make such chart of accounts available on its Internet web site.
(b) For the fiscal year ending June 30, 2015, and each fiscal year thereafter, each local or regional board of education, regional educational service center and state charter school shall implement such uniform system of accounting by completing and filing annual financial reports with the department using the chart of accounts and meet the provisions of section 10-227.
(c) The Office of Policy and Management may annually audit the financial reports submitted pursuant to subsection (b) of this section for any local or regional board of education, regional educational service center or state charter school.
(d) Not later than July 1, 2013, the Department of Education shall submit the chart of accounts described in subsection (a) of this section to the joint standing committees of the General Assembly having cognizance of matters relating to education and appropriations and the budgets of state agencies, in accordance with the provisions of section 11-4a.
(P.A. 12-116, S. 15; P.A. 19-117, S. 249.)
History: P.A. 12-116 effective May 14, 2012; P.A. 19-117 amended Subsec. (a) by adding “, including federal impact aid,”, effective July 1, 2019.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 10-10c
What does Connecticut General Statutes § 10-10c cover?
Section 10-10c ("Uniform system of accounting. Chart of accounts. Audit.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 10-10c?
A common citation format is "Connecticut General Statutes § 10-10c" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 10-10c apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.