Section 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.