The provider agency must maintain or supervise the maintenance of records necessary for the program's operation including records relating to applications, determinations of eligibility, the provision of services, administrative costs, and statistical, fiscal, and other records necessary for reporting and accountability. The provider agency must retain the records for a minimum of six years after final payment has been made. If an audit is pending, records needed for the audit must be maintained until the audit is complete.
S.D. Admin. R. 67:54:06:20
General Authority: SDCL 28-6-1.
Law Implemented: SDCL 28-6-1.