- (a) notes evidencing loan obligations outstanding;
(b) individual educational loan ledgers and general ledger control account detail:
- (1) if records are maintained on computer, a listing of borrowers with their outstanding balances as of the end of the previous month arranged either by application number or in alphabetical order; or
- (2) for all other records, the educational loan ledger cards arranged either by application number or in alphabetical order;
- (c) work papers and details in support of prior interest billings;
- (d) correspondence files pertaining to educational loan accounts; and
- (e) a current listing of delinquent educational loans, properly aged.
Auditors shall be given access to all records relative to educational loans, including, but not limited to: