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Authority: AS 18.05.040 AS 44.30.020 AS 47.30.530

AS 18.08.010 AS 47.05.010 AS 47.37.030

AS 18.08.080 AS 47.06.010 AS 47.37.045

AS 18.25.100 AS 47.20.075 AS 47.40.041

AS 18.28.010 AS 47.20.110 AS 47.40.120

AS 18.28.050 AS 47.27.005 AS 47.80.130

AS 29.60.600 AS 47.27.050

AS 44.29.020 AS 47.30.477 Editor’s note: Effective July 1, 2022, Executive Order 121 split the former Department of Health and Social Services into the Department of Health and the Department of Family and Community Services. As of Register 242 (July 2022), the regulations attorney made conforming technical revisions under sec. 138, E.O. 121 and AS 44.62.125(b)(6), to the authority citation that follows 7 AAC 81.170 to add references to AS 44.30.020 and AS 47.06.010. 7 AAC 81.180. Retention of records. (a) A provider shall ensure that its records, and the records of each subcontractor under 7 AAC 81.190, are protected and preserved as required by this chapter and other applicable state and federal law. The provider shall safeguard confidential information and ensure that any disclosure of that information is made in a manner that is permissible under applicable state and federal law. (b) The provider shall retain and preserve financial and administrative provider records, including records of the receipt and disposition of other-source income, for at least three years, subject to the following

(1) the provider shall retain the records as long as an audit is in progress or as long as audit findings, litigation, or claims involving the records are pending;

(2) the retention period for each year’s records begins on the date of submission to the department of the provider’s annual or final financial status report or its equivalent. (c) The provider shall retain and preserve records that relate directly to the care and treatment