Audit and record retention

(a) All supporting accounting and business records, statistical data, early intervention records, and other records relating to the provision of evaluation, assessment, service coordination, and early intervention services paid for by the department shall be subject to audit. (b) Documentation as required for the Birth to Three System, including census and accounting records, shall be maintained for the longer of: (1) six years from the end of the billing period; or (2) six years from the date of services by the performing provider; or (3) until such time as the department audit of documented services is completed and said audit is approved or disallowed as the case may be by the commissioner.