§ 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

Terms Used In Connecticut General Statutes > Chapter 112

  • 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.
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • 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.
  • oath: shall include affirmations in cases where by law an affirmation may be used for an oath, and, in like cases, the word "swear" shall include the word "affirm". See Connecticut General Statutes 1-1
  • 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 section 7-157. 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 section 7-6. See Connecticut General Statutes 1-1