§ 410-s. State reimbursement. 1. The commissioner shall allocate
annually any state funds, including any available federal funds,
appropriated for such purposes among the agencies approved for funding
pursuant to this title. The commissioner shall allocate such funds
pursuant to a statewide formula developed by the department, which shall
be based upon the relative numbers of children, children in working
families, and children in low income families in each county, as defined
by the department for this purpose. The commissioner shall notify the
legislature prior to the implementation of any change or adjustment in
the formula.

2. As a condition of receiving funds pursuant to this section, the
child care resource and referral program shall demonstrate that it is
receiving or has an agreement to receive funds, from sources other than
the department pursuant to this title. Funds other than those paid by
the department pursuant to this title may come from any other source,
including but not limited to the department or other state agencies,
federal programs such as the United States department of agriculture
child care food program, local agencies, employers or community
organizations, so long as such funds are for reasonably related
services. To continue to receive funds pursuant to this section, such
resource and referral program must demonstrate to the commissioner that
it has secured funds or commitments from other sources or that
extraordinary circumstances exist which preclude the securing of such
funds.

3. All applications approved by the commissioner shall include a
commitment to use appropriate accounting and fiscal control procedures
which shall include the filing of an annual financial statement which
has been audited as required by the department so as to ensure:

(a) the proper disbursement and accounting for funds received; and

(b) appropriate written records regarding the population served and
type and extent of services rendered.