Notice OPRHS-2026-007

Notice:  OPRHS 2026-007  -  Housing Authority Executive Directors, Non-Profit Sponsors, Owners, and Agents         


Distribution Date:  July 15, 2026
Effective Date: Immediate

Subject:  Implementation of Standardized Audit Control Package and Filing Submission Requirements

Purpose
The Connecticut Department of Housing (DOH), acting in its capacity as the Cognizant Audit Oversight Agency for local housing authorities pursuant to Connecticut General Statutes (C.G.S.) Section 7-392(d) has issued a mandatory standardization update for annual financial and State Single Audit reporting workflows. This update streamlines compliance, auditor tracking, and filing management across all state-funded programs, including Congregate, ERAP, and RSC.

Digital Completion & File Integrity Mandate
To support automated backend tracking, compliance validation, and direct electronic data ingestion into DOH control databases, all package forms must be completed digitally on a computer using a web browser or Adobe Reader before applying signatures.

DOH will no longer accept fully handwritten forms, unreadable manual image scans, or flattened PDF files that obstruct electronic text and date validation. Traditional handwritten wet signatures or inserted graphic signature images are fully accepted within the designated blank signature blocks.

Package Components & Statutory Submission Deadlines
The new Audit Control Package consists of three primary interactive documents. Forms must be downloaded, archived for immediate reporting cycles, and returned via email attachment exclusively to DOH.OFO.Audit@ct.gov  based on the following rules and deadlines:

1. Form: Annual Notification of Auditor Appointment

• Mandate: Furnished in compliance with C.G.S. Section 7-392d and Section 4-235.
• Applicability: Applies exclusively to local Housing Authorities. Non-profit sponsors are exempt from this form as their cognizant agency is OPM.
• Deadline: Must be submitted on an annual basis no later than thirty (30) days prior to the housing authority's fiscal year-end. This form will not be accepted without a complete and accurate Federal Employer Identification Number (FEIN) for the auditor.

2. Form: Audit Exemption & Biennial Cycle Notification Form

• Mandate: In accordance with Public Act 24-132 (amending C.G.S. Chapter 55b), the minimum statutory expenditure threshold requiring a State Single Audit has officially been increased from $300,000 to $500,000.
• Applicability: Applies exclusively to local Housing Authorities.
• Deadline: Entities operating under an approved Biennial Audit Cycle (Year 1) or those falling below the $500,000 threshold must file this certification no later than two (2) months after the fiscal year-end.

3. Form: Audit Filing Extension Request Form

• Mandate: Pursuant to C.G.S. Section 7-393 and R.C.S.A. Section 4-236-25(c), cumulative audit extensions are legally capped at a maximum total of six (6) months. To ensure continuous monitoring, DOH reviews and grants extensions in sequential monthly increments of up to 30 days per application. An exceptional single 90-day extension is available strictly for documented delays related to State/Local Pension Data Collection (GASB 68/75).
• Applicability: Mandatory for all Housing Authorities. This form also applies to Non-profit Sponsors who are exempt from the State Single Audit threshold but require a filing extension for submitting their contractually mandated Audited Financial Statements (AFS) directly to DOH.OFO.Audit@ct.gov.
• Deadline: Must be submitted at least thirty (30) days prior to your current approved filing deadline.

Enforcement Actions
Final Audited Financial Statements and State Single Audit reports must continue to be uploaded electronically through the OPM Electronic Audit Reporting System (EARS) platform. Late filings or failure to submit the required Audit Control Package within approved timelines will subject the entity to administrative funding sanctions pursuant to R.C.S.A. Section 4-236-28, including the withholding or suspension of state financial assistance.

For technical inquiries regarding form processing or data integration, please contact Constanza Castaneda, Associate Accounts Examiner, at constanza.castaneda@ct.gov.