§ 7-398 Returns concerning finances to be under oath; false statement
§ 7-399 Uniform accounting system
§ 7-400 Investment of funds
§ 7-401 Definitions
§ 7-402 Deposit of public money and trust funds
§ 7-403 Deposit of funds in custodian account
§ 7-403a Loss and retiree benefits reserve fund
§ 7-404 Bond of city or borough treasurer
§ 7-405 Expenditures by municipalities and regional school districts before adoption of budgets
§ 7-405a Borrowing in anticipation of receipt of taxes, water charges or federal or state grants
§ 7-406 Town reports
§ 7-406a Report on state-funded housing or building projects prior to municipal election
§ 7-406b Chief executive officer to submit copy of budget to Secretary of Office of Policy and Management
§ 7-406c Uniform system of accounting for municipal revenues and expenditures. Municipality to file financial data

Terms Used In Connecticut General Statutes > Chapter 112 - Municipal Finance

  • another: may extend and be applied to communities, companies, corporations, public or private, limited liability companies, societies and associations. See Connecticut General Statutes 1-1
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • banks: shall include all incorporated banks. See Connecticut General Statutes 1-1
  • Bequest: Property gifted by will.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Devise: To gift property by will.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • legislative body: means : (1) As applied to unconsolidated towns, the town meeting. See Connecticut General Statutes 1-1
  • month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Ordinance: means an enactment under the provisions of §. See Connecticut General Statutes 1-1
  • Personal property: All property that is not real property.
  • Trustee: A person or institution holding and administering property in trust.
  • Voters: means those persons qualified to vote under the provisions of §. See Connecticut General Statutes 1-1