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.