(a) Each school must maintain an individual file on each student receiving basic educational and supplemental services. The file must contain written documentation of the following:

1. (1) Each student's eligibility and attendance records;
2. (2) A complete listing of all supplemental services provided, including all necessary documentation required by statute and regulations (e.g., a current and complete Individual Education Plan for each student receiving supplemental services); and
3. (3) Documentation of expenditures and program delivery for student transportation to and from school provided by commercial carriers.

(b) The School must maintain the following files in a central location:

1. (1) The school's ADM and supplemental program counts and residential count;
2. (2) Transportation related documentation, such as school bus mileage, bus routes;
3. (3) A list of students transported to and from school;
4. (4) An electronic student count program or database;
5. (5) Class record books;
6. (6) Supplemental program class record books;
7. (7) For residential programs, residential student attendance documentation;
8. (8) Evidence of teacher certification; and
9. (9) The school's accreditation certificate.