Section 17-226l-7 - Accounting; records(a) Any board which receives funds from the commissioner during any fiscal year shall account to the commissioner within sixty (60) days after the end of said fiscal year as to the manner in which said funds were utilized. Such accounting shall include but not be limited to the following information: (1) a summary of paid personnel of said board, including (a) each person's name, (b) position, (c) hours worked, (d) the total amount expended by the board to each person, and (e) the portions of such expenditures provided from funds from local services and state funds; (2) a summary of other costs of the board including (a) rent, (b) heat, (c) light, (d) janitorial/maintenance, (e) insurance, (f) telephone, (g) dues and subscriptions, (h) travel, (i) office supplies, (j) equipment rental and maintenance, and (k) any other expenses, including the percentage of such costs provided from state funds.(b) The financial records of each such board shall be available for inspection by the department of mental health or other appropriate state agency and must be maintained for a period of at least three (3) years.Conn. Agencies Regs. § 17-226l-7