| (a) A CDSA must create and retain records in accordance with: (1) the contract between the CDSA and DADS; (2) Chapter 49 of this title (relating to Contracting for Community Care Services); (3) this chapter; (4) requirements of the individual's program; (5) applicable government agencies' requirements; and (6) the CDSA's record keeping and record retention policy. (b) A CDSA must maintain financial records that include the following information to support claims billed to DADS and payments received from DADS: (1) the amount of payment; (2) the voucher number; (3) the warrant number; and (4) the date the payment was received. (c) A CDSA must document and maintain financial records in accordance with generally accepted accounting principles (GAAP) and DADS requirements, including: (1) deposit slips, bank statements, cancelled checks, and receipts; (2) purchase orders; (3) invoices; (4) journals and ledgers; (5) time sheets, payroll, and tax records; (6) records, forms, and reports required by the Internal Revenue Service, the Texas Workforce Commission, and other applicable government agencies; (7) insurance coverage, claims, and payments (for example, medical, liability, fire and casualty, and workers' compensation) as a DADS contracted provider (the CDSA) and as applicable for individuals; (8) equipment inventory records; (9) the CDSA's internal accounting procedures; (10) chart of accounts; and (11) the individual's program policies and procedures. (d) A CDSA must keep records: (1) for at least five years and, if any litigation or claim involving records is ongoing at the conclusion of five years, the CDSA must maintain the records until all litigation or claims are resolved; or (2) for a longer period than five years if required by an applicable government agency. (e) A CDSA must allow representatives of DADS or other appropriate government agencies, to examine and copy records during normal business days and hours and for reasonable periods. (f) A CDSA must ensure confidentiality and security of all records. (g) If records are discarded, a CDSA must ensure confidentiality and security of the information. |
