| (a) General requirements. A provider must develop and
maintain records in accordance with:
(1) this chapter; and
(2) Chapter 49, Subchapter C, of this title (relating
to Requirements of a Contractor).
(b) Service delivery documentation. A provider must
develop and maintain service delivery records as described in this
subsection.
(1) A provider must:
(A) maintain for each individual the attendant time
sheets an individual submits to the provider as required in §44.307(5)
of this chapter (relating to Individual Responsibilities in All CMPAS
Service Delivery Options);
(B) ensure that each attendant time sheet is a single
document that contains:
(i) the name of the individual;
(ii) the name of the attendant who provided services
to the individual;
(iii) the beginning and ending dates of the service
delivery period;
(iv) the specific days and times the attendant worked;
(v) the signature of the attendant, or another person
designated by the attendant, and the date signed; and
(vi) the signature of the individual, representative,
or another person designated by the individual or representative,
and the date signed to certify the time worked and verify the services
performed by the attendant as documented on the time sheet;
(C) ensure that if another person signs and dates an
attendant's time sheet for the attendant, the provider documents the
reason the attendant is unable to complete or sign the time sheet
and the name of the person the attendant authorized to sign the time
sheet for the attendant; and
(D) ensure that if another person signs and dates an
attendant's time sheet for an individual or representative, the provider
documents the reason the individual or representative was unable to
sign the time sheet and the name of the person the individual or representative
authorized to sign the time sheet for the individual or representative.
(2) A provider must develop and maintain records to
demonstrate the provider's compliance with:
(A) §44.203 of this subchapter (relating to Assessment
and Eligibility Determination);
(B) §44.206 of this chapter (relating to Service
Plan and Co-payment Disagreements);
(C) §44.308 of this chapter (relating to Suspension
of Services);
(D) §44.309 of this chapter (relating to Termination
of Services);
(E) §44.501 of this subchapter (relating to Determining
an Individual's Co-Payment); and
(F) §44.502 of this subchapter (relating to Convening
an IDT).
(c) Financial records. A provider must, in accordance
with generally accepted accounting principles (GAAP) and HHSC requirements,
document and maintain financial records:
(1) to support claims submitted to HHSC and payments
received from HHSC; and
(2) to support each individual's co-payment as calculated
by the provider in accordance with §44.501 of this subchapter
(relating to Determining an Individual's Co-payment), including documentation
to support income, exclusions and deductions.
(d) Required financial records. A provider's financial
records must include:
(1) the amount of payments received from HHSC, including:
(A) the voucher number;
(B) the warrant number;
(C) the date of receipt; and
(D) any other information necessary to trace deposits
of payments received and payments made from the payments received
in the provider's accounting system;
(2) deposit slips, bank statements, cancelled checks,
and receipts;
(3) purchase orders;
(4) invoices;
(5) journals and ledgers;
(6) time sheets, payroll, and tax records;
(7) Internal Revenue Service, Department of Labor,
and other required governmental financial records
(8) records of insurance coverage, claims, and payments,
including medical, liability, fire and casualty, and workers' compensation
records;
(9) equipment inventory records;
(10) records of the provider's internal accounting
procedures;
(11) a chart of accounts, as defined by GAAP; and
(12) records of company policies.
(e) Subcontractor records. If a provider uses a subcontractor,
the provider must maintain records of the subcontractor's activities
in accordance with §49.308 of this title (relating to Subcontracts).
The provider must maintain records to support subcontractor claims.
(f) Failure to maintain records. If a provider fails
to maintain records in accordance with this section, HHSC may initiate
a corrective action plan and pursue any appropriate sanction against
the provider.
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| Source Note: The provisions of this §275.207 adopted to be effective October 1, 2013, 38 TexReg 6606; amended to be effective October 1, 2019, 44 TexReg 5106; transferred effective August 1, 2022, as published in the Texas Register July 8, 2022, 47 TexReg 3983 |
