(b) Such financial records shall include, but not be limited to:

1. (1) salary and fringe benefit costs associated with the following categories: direct care, clinical, program administration, agency administration and support; and
2. (2) other than personal service program costs, such as housekeeping and maintenance costs, program support, housing, utilities, transportation, rent, equipment, costs of physical plant and amortization of leasehold improvements and related expenses.

(c) The financial records shall include separate accounts for each type of expense and revenue included in the budget or cost report. The provider may establish subaccount and control accounts as are necessary for meeting OPWDD’s requirements for fiscal reporting and effective financial management.

1. (1) Reports and data submitted to OPWDD, and underlying records, shall be kept for six years after the due date of the report or data, or the date the reports or data were submitted, whichever is later.
2. (2) If the reports and/or data were used to establish a rate/fee/price, the reports and/or data and underlying records shall be kept for six years from the date the rate/fee/price was established.

(d) Record retention.

Providers must maintain all cost reports, budget reports, data and other reports submitted to OPWDD under this Subpart. Providers must also maintain all underlying records which formed the basis for or which support such reports and data submitted to OPWDD. The period of retention shall be as follows: