Connecticut General Statutes Title 10. Education and Culture § 10-91h. Boards of education to provide information for purpose of audits of private providers of special education services. Audits of boards of education

(a) Each local and regional board of education shall annually provide to the Auditors of Public Accounts (1) the number of students under the jurisdiction of such board of education who receive special education and related services from a private provider of special education services, (2) the amount of money paid to such private providers of special education services by the board during the previous fiscal year, and (3) any other information the Auditors of Public Accounts deem necessary to conduct an audit of such private providers of special education services pursuant to section 10-91g.

(b) Each local and regional board of education that has entered into an agreement or contract pursuant to section 10-76d or 10-91j with a private provider of special education services, shall submit to an audit conducted by the Auditors of Public Accounts for the purposes of examining such board's monitoring of student attendance at such private provider of special education services to ensure that proper services are being provided and costs are being controlled. Such board shall provide access to all records and accounts necessary to said auditors for purposes of conducting such audit.