{"data":{"id":"us-ct/conn.-gen.-stat.-7-221","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 7-221","heading":"Keeping of accounts.","body":"The books and accounts pertaining to the business authorized by this chapter shall be kept in a form to be prescribed by the board of commissioners, and the accounts shall be closed on the last day of July in each year, so that a balance sheet of that date can be taken therefrom and included in the report of such board, as provided in section 7-216, which report shall further contain an account of the financial condition of such business, the amount of indebtedness authorized or existing on account thereof and a list of the salaried officers employed therein and the amount of salary paid to each, and shall be accompanied with a statement, to be signed and sworn to by the clerk and superintendent mentioned in section 7-216, of the income and expenses of such business, in such detail as the board of commissioners requires. The selectmen of a town, the mayor of a city or the warden and burgesses of a borough may direct any additional returns to be made by the board of commissioners or by the superintendent and clerk at such times and in such detail as they order.","path":["TITLE 7. MUNICIPALITIES","CHAPTER 101*. MUNICIPAL GAS AND ELECTRIC PLANTS"],"source_url":"https://www.cga.ct.gov/current/pub/chap_101.htm#sec_7-221","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:56Z","sha256":"1c38225c63204e571b0b4076a4e1cb51cc1b78495e679ec46814445f0a8189b9","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-7-220","next":"us-ct/conn.-gen.-stat.-7-222"},"notice":"GroundRules: Original legal text. Not legal advice."}