| (a) The contractor must maintain all financial and
contract-related records:
(1) according to recognized fiscal and accounting practices
such as Generally Accepted Accounting Principles (GAAP); and
(2) in accordance with the DARS or HHSC contract requirements,
rules, policies and procedures.
(b) When required by DARS or HHSC, the contractor must
use the official DARS form to document services delivered.
(c) The contractor must maintain all records about
the services provided to individuals in programs administered by DARS
as required under each contract from the date the services were provided.
If litigation or claim involving these records is still ongoing at
the conclusion of the required time the contract specifies to maintain
the records, the contractor must maintain the records until all litigation
or claims are resolved.
(d) The contractor must maintain all work papers and
records supporting information reported on cost reports, budgets,
or other cost surveys for the duration stated in the contract after
the end of the fiscal year in which the services were provided. If
litigation or claim involving these records is still ongoing at the
conclusion of the required time the contract specifies to maintain
the records, the contractor must maintain the records until all litigation
or claims are resolved.
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