Conn. Agencies Regs. § 17a-147-11a
The extended day treatment program shall have sufficient income and resources to adequately maintain the plant, equipment and program encompassed by these regulations. Financial records showing the amount and sources of all income and expenses and of all assets and liabilities of the extended day treatment program and the sponsoring organization shall be maintained. There shall be an annual audit of all capital resources, assets, liabilities, receipts and expenditures by a qualified public accountant not affiliated with the program or organization as an employee. A copy of each such annual audit in such form as required by the commissioner or designee shall be a part of the program's record and shall be submitted to the department upon request.
Conn. Agencies Regs. § 17a-147-11a