The provider must maintain or supervise the maintenance of records necessary to substantiate eligibility, the provision of services, the cost involved, and other records necessary for reporting and accountability. The provider must maintain the records for a minimum of six years after final payment has been made on behalf of an individual. If an audit is pending, the provider must maintain the records needed for the audit until the audit is complete.
S.D. Admin. R. 67:54:09:20
General Authority: SDCL 28-6-1.
Law Implemented: SDCL 28-6-1.