Current through Reg. 49, No. 38; September 20, 2024
(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.
