Section 16a-41(b)-15 - Record maintenance and retention(a) Service provider agencies shall maintain books, records, documents, program and individual service records and other evidence of its accounting and billing procedures and practice, which sufficiently and properly reflect all direct and indirect costs of any nature incurred in the program. These records shall be subject during normal business hours to monitoring, inspection, review or audit by authorized employees or agents of the Commissioner or the State or interested Federal agencies.(b) Service provider agencies shall also collect fiscal, and/or statistical data and submit fiscal and/or statistical reports at times and in the manner prescribed by the Commissioner. Services provider agencies will retain all such books, records, other financial, program and individual service documents concerning this program for a period of three (3) years after a completed audit.Conn. Agencies Regs. § 16a-41(b)-15