Conn. Agencies Regs. § 17a-20-56
The clinic shall have sufficient income and resources to adequately maintain the plant, equipment and program encompassed by sections 17a-20-11 to 17a-20-61, inclusive, of the Regulations of Connecticut State Agencies. Financial records showing the amount and sources of all income and expenses and of all assets and liabilities of the clinic 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 clinic 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 clinic's record and shall be submitted to the department upon request.
Conn. Agencies Regs. § 17a-20-56