Conn. Agencies Regs. § 17a-145-60
Each such facility shall have sufficient income and resources to adequately maintain the plant, equipment and program encompassed by these regulations. Financial records showing the amount and source of all income and expenses and of all assets and liabilities of the child-care facility and the sponsoring agency 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 facility or agency as an employee. A copy of each such annual audit, in such form as required by the commissioner or his designee, shall be a part of the facility's record and shall be submitted to the department upon request.
Conn. Agencies Regs. § 17a-145-60