Connecticut General Statutes Title 10. Education and Culture § 10-227. Returns of receipts, expenditures and statistics to Commissioner of Education. Verification mandated. Penalty. Publication

(a) Each board of education shall cause the superintendent to make returns not later than September first of each year to the Commissioner of Education of the receipts, expenditures and statistics, as prescribed by the commissioner, provided each such board may submit revisions to the returns in such form and with such documentation as required by the commissioner not later than January thirty-first of each year following the September submission. Such reports or returns required shall be filed in accordance with the instructions furnished by the commissioner, shall be certified not later than January thirty-first of each year by the independent public accountant selected pursuant to section 7-392 for the purpose of auditing municipal accounts, and shall be subject to Department of Education verification. If the returns and statistics and revisions called for by said commissioner are not filed on or before the days specified in this section or if the returns are not certified as required by the commissioner on or before January thirty-first, each local and regional board of education required by law to make separate returns, whose returns and statistics or revisions are delayed until after those days, shall forfeit of the total sum which is paid for such board of education from the State Treasurer an amount to be determined by the State Board of Education, which amount shall be not less than one thousand dollars nor more than ten thousand dollars. The amount so forfeited shall be withheld from a subsequent grant payment as determined by the commissioner. Notwithstanding the penalty provision of this section, the Commissioner of Education may waive said forfeiture for good cause.

(b) Not later than March 15, 2025, and annually thereafter, the Department of Education shall publish on its Internet web site the data contained in the reports and returns filed pursuant to subsection (a) of this section by education program type, expense function, expense object and funding source, including, but not limited to, federal, combined state and local and combined private and other sources for the school and district level. The department shall develop and publish a guide that contains definitions for each category of expenditure and funding source.

(c) Not later than March 15, 2025, and annually thereafter, the Department of Education shall develop and publish the data contained in the reports and returns filed pursuant to subsection (a) of this section in a format that allows financial comparisons between school districts and schools, including student enrollment and demographic statistics as of October first of the school year in which such reports and returns were filed.