The Applicant shall maintain all records relating to claims submitted by the Applicant for three years after the final payment is made by the Division to Applicant or three years after the Applicant completes refunding to the Division any amount required under R8-2-318, whichever is later, and shall make these records available for inspection and audit by the Department and/or the State Auditor General.
Ariz. Admin. Code § R8-2-310