(a) The facility must establish and maintain a system that:

1. (1) Ensures a full and complete accounting of clients' personal funds entrusted to the facility on behalf of the clients; and
2. (2) Precludes any commingling of client funds with facility funds or with the funds of any person other than another client.

(b) The client's financial record must be available on request to the:

1. (1) Client;
2. (2) Parents, if the client is a minor; or
3. (3) Legal guardian.