Conn. Agencies Regs. § 17-311-56
Through June 30, 2004, each facility shall maintain all supporting records for the ten (10) most recent cost years without regard to change in ownership. Beginning July 1, 2004, each facility shall maintain all supporting records for the seven (7) most recent cost years without regard to change in ownership. At the discretion of the commissioner, any facility which fails to comply with such requirements may be paid at the lowest rate paid to another facility for the same level of care, or the commissioner may disallow those costs for which appropriate documentation has not been maintained. All facilities shall be required to maintain their books of account on the accrual method of accounting and accurate time records shall be maintained for all persons paid salaries or wages. This section does not affect the independent requirement that any medical records must be maintained for the length of time specified in section 19-13-D8t(o) of the Regulations of Connecticut State Agencies.
Conn. Agencies Regs. § 17-311-56