Conn. Gen. Stat. § 9-720: List of documentation and internal records necessary for compliance with audit; inclusion in certain guidance documents.

On and after January 1, 2026, the State Elections Enforcement Commission shall (1) issue and publish a complete and detailed list of all documentation and internal records that a treasurer of a qualified candidate committee, as defined in section 9-700, is required to maintain and furnish for the purpose of complying with any audit conducted by the commission pursuant to subdivision (5) of subsection (a) of section 9-7b, and (2) include such list in each guidance document that exceeds forty pages in length, or the equivalent thereof for nonpaginated material, relating to the requirements of this chapter issued and published by the commission. Such list shall consist only of documentation and internal records that are required by statute, regulation, declaratory ruling or advisory opinion to be so maintained and furnished. No treasurer shall be liable for failing to maintain or furnish any documentation or internal record that is not contained in such list.