|(a) Except as otherwise provided in this division, this section applies to all books and records of a group, regardless of whether the books and records are located in the State of Texas or outside the State of Texas. (b) A group's books and records must be located within the United States of America and its territories at all times, but may be located outside the State of Texas, provided that the group provides prior written notice to the department that: (1) provides the specific address outside the State of Texas where the group's books and records will be located; (2) identifies the types of books and records that will be located outside the State of Texas, including those that will be maintained in an electronic format; (3) if applicable, identifies the vendor of a leased or purchased software or electronic platform who will provide services to the group related to the maintenance of the group's books and records; and (4) if applicable, includes the group's continuity plan in the event of cancellation or termination of the arrangement with a vendor identified by the group pursuant to paragraph (3) of this subsection. (c) All books and records of a group shall be: (1) electronically or physically accessible to the department upon the department's request; and (2) maintained in a manner that provides an audit trail between the group's general ledger and the group's source documents. (d) A group's electronic books and records must be maintained with reasonable controls to ensure the integrity, accuracy, and reliability of the electronic storage system and to prevent the deterioration of the electronic books and records. (e) A group must ensure a weekly backup of its electronic books and records. (f) A group must be able to access a complete and current set of its electronic books and records or a complete and current backup of its electronic books and records from a location in the State of Texas at all times. (g) This section does not in any way limit the commissioner's authority under the Labor Code §407A.252 and §407A.355. (h) To the extent of a conflict between this section and the Labor Code §407A.252 or §407A.355, the Labor Code §407A.252 or §407A.355 prevails. (i) A group holding a certificate of approval issued prior to the effective date of this section shall comply with the provisions of this section no later than 30 days after the effective date of this section.